28. All of the following are Governmental (Expendable) Fund Entities EXCEPT the: A) Capital Projects Fund. B) Debt Service Fund. C) Special Revenue Fund. D) Internal Service Fund. 29. Resources of an unrestricted fund that are designated by the governing board for endowment purposes are accounted for in the unrestricted fund by all NNOs EXCEPT: A) other NNOs. B) voluntary health and welfare organizations C) hospitals. D) colleges and universities. 30. Under Southdale Hospital's established rate structure, the hospital would have earned patient service revenue of $7,000,000 for the year ended December 31, 2017. However, Southdale did not expect to collect this amount because of charity allowances of S1,000,000 and discounts of $500,000 to third party payers. In May 2017, Southdale purchased bandages from Ace Supply Co. at a cost of S5,000. However, Ace notified Southdale that the invoice was being cancelled and that the bandages were being donated to Southdale. For the year ended December 31, 2017, how much should Southdale record as patient service revenue? A) S6,000,000 B) S7,000,000 C) S5,500,000 D) S6,500,000 31. Revenues and expenses of hospitals are recorded in the accounts of the: A) General Fund. B) Endowment Fund. C) Plant Replacement Fund. D) Specific Purpose Fund