28. All of the following are Governmental (Expendable) Fund Entities EXCEPT the: A) Debt Service Fund. B) Special Revenue Fund C) Capital Projects Fund. D) Internal Service Fund. 29. 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 $5,000. 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) $5,500,000 D) $6,500,000 30. In accounting for and reporting inventory in the financial statements, the "Reserve for Inventory" account is used under A) both the consumption and purchase methods. B) the consumption method. C) the purchase method. D) none of these. 31. 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 $1,000,000 and discounts of $500,000 to third party payers. In May 2017, Southdale purchased bandages from Ace Supply Co. at a cost of $5,000. 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, Southdale should record the donation of bandages as A) nonoperating revenue of $5,000. B) other operating revenue of $5,000. C) a memorandum entry only. D) a $5,000 reduction in operating expenses