77. A nongovernmental not-for-profit organization borrowed $5,000, which it used to purchase a truck. In which section of the organization's statement of cash flows should the transaction be reported? a. In cash inflow and cash outflow from investing activities. b. In cash inflow and cash outflow from financing activities. c. In cash inflow from financing activities and cash outflow from investing activities. d. In cash inflow from operating activities and cash outflow from investing activities. 78. Janna Association, a nongovernmental not-for- profit organization, received a cash gift with the stipulation that the principal be held for at least 20 years. How should the cash gift be recorded? a. A temporarily restricted asset. b. A permanently restricted asset. c. An unrestricted asset. d. A temporary liability. 79. Which of the following not-for-profit entities is required to prepare a statement of functional expense? a. An art museum. b. A shelter for the homeless. c. A private foundation. d. A public golf course