8. A hospital is awarded a $5 million reimbursement grant from the state to establish a substance abuse clinic. During the year, the hospital spends $900,000 for expenses that are reimbursable. The hospital would record the following journal entry(ies): a) In the DONOR RESTRICTED FUND: Debit Clinic Expenses $900,000; Credit Cash $900,000 AND Debit Grant Receivable $900,000; Credit Grant Revenue $900,000 b) In the DONOR RESTRICTED FUND: Debit Clinic Expenses $900,000; Credit Cash $900,000 In the UNRESTRICTED FUND: Debit Clinic Expenses $900,000; Credit Cash $900,000 In the UNRESTRICTED FUND d) Debit Clinic Expenses $900,000; Credit Cash $900,000 AND Debit Grant Receivable $900,000; Credit Grant Revenue $900,000 In the DONOR RESTRICTED FUND O e) Debit Net Assets Released From Restriction $900,000; Credit Cash $900,000 AND In the UNRESTRICTED FUND Debit Clinic Expenses $900,000; Credit Net Assets Released From Restriction $900,000