71. Military Family Center is a voluntary welfare organization funded by contributions from the general public. During 2016 unrestricted pledges of $800,000 were received, half of which were payable in 2016 with the other half payable in 201 7 for use in 2017. It was estimated that 10% of these pledges would be uncollectible. How much should National report as net contribution revenue for 2016 with respect to the pledges? A) $360,000 B) S800,000 C) S0 D) $720,000 72. Revenues of a special revenue fund of a governmental unit should be recognized in the period in which the: A) cash is received. B) revenues become available and measurable C) revenues become available and appropriated. D) revenues are billable. 73. Most property, plant and equipment transactions of hospitals are accounted for in the: A) B) C) D) fund for renewals and replacements. plant replacement and expansion fund. general fund. unexpended plant fund. 74. The expendable fund entity's measurement focus is on: A) B) C) D) the flow of economic resources. the flow of revenue, expenses, and net income. the flow of current financial resources. none of these. 75. The "reserve for encumbrances-prior year" account represents amounts recorded by a governmental unit for: A) expenditures for which purchase orders were made in the prior year but B) C) D) disbursement will be in the current year unanticipated expenditures of the prior year that become evident in the current year. anticipated expenditures in the next year. excess expenditures in the prior year that will be offset against the current-year budgeted amounts