61. Which of the following types of health care or- ganizations follow FASB statements? Investor-Owned Health Care Private Not-for-Profit Governmental Health Enterprises Organizations Organizations a. Yes Yes No b. Yes Yes Yes C. No No Yes d. Yes No Yes 62. Which of the following types of health care or- ganizations recognize depreciation expense? Investor-Owned Governmental Health Care Not-for-Profit Health Care Enterprises Organizations Organizations a. Yes Yes No b Yes No Yes C. No No Yes d. Yes Yes Yes 63. In accruing patient charges for the current month, which one of the following accounts should a hospi- tal credit? a. Accounts Payable b. Patient Service Revenues c. Unearned Revenue d. Deferred Revenue 64. According to the AICPA Audit Guide, hospitals should prepare which of the following financial statements? Statement of Changes In Net Assets Statement of Operations a. Yes No b. Yes Yes C. No Yes d. No No