Classify each of following account descriptions in the category it would be reflected in a GAAP financial statement for a non-profit General Hospital: A. Short-term asset B. Long-term asset C. Short-term liability D. Long-term liability E. Net Assets F. Shareholders' Equity G. Operating Revenue H. Operating Expenses I. Non-Operating Revenue J. Non-Operating Expenses K. Not on the financial statement 1. Unrealized losses from changes in General Hospital's equity investment portfolio during the fiscal year 2. Portion of a Long-Term Bank Loan General Hospital took out with their bank and will pay back in more than 12 months. 3. Courtesy Adjustments to gross earnings from Patient Services 4. Gains realized from investment sales during General Hospital's fiscal year 5. Accounts Receivable - Gross 6. Accumulated Depreciation 7. Contractual Adjustments to gross earnings from Patient Services 8. Amortization - only the portion allocated to this current fiscal year 9. Debt Securities issued by another entity; General Hospital intends to sell in 11 months 10. Cafeteria proceeds for food sold by General Hospital in their restaurants 11. Unrealized gains from changes in General Hospital's equity investment portfolio during the fiscal year 12. Cash Equivalents 13. Consignment items at General Hospital owned by another company. In the future, General Hospital will be charged when they are used. 14. Dividend income from investments earned and realized by General Hospital this fiscal year 15. Interest the total cost paid by General Hospital to their bank this fiscal year 16. Inventory owned by General Hospital 17. Prepaid Expenses 18. Purchased Services - costs General Hospital has paid this fiscal period to other vendors for services provided this fiscal year. 19. Certificate of Deposit owned by General Hospital with a maturity date in 4 months 20. Salaries calculated by the payroll system for all amounts employees earned the prior month. The employees have not been paid yet, but they will be paid later this month. 21. Accounts Receivable - Net 22. Losses realized from fixed asset sales during General Hospital's fiscal year 23. Debt Securities issued by another entity, General Hospital intends to sell in 13 months 24. Buildings owned by General Hospital 25. Costs General Hospital has to pay a vendor for consignment items stored on General Hospital property that have been used by General Hosptial staff. 26. Donations in the form of cash given to General Hospital with restrictions 27. Accrued Salaries 28. Portion of a Long-Term Bank Loan General Hospital took out with their bank and will pay back in the next 12 months. 29. Debt Securities issued by another entity, General Hospital intends hold to maturity, and the instrument matures in 5 months 30. Computers owned by General Hospital 31. Investments issued by other entities, owned by General Hospital who intends to own them for less than 12 months 32. Gains realized from fixed asset sales during General Hospital's fiscal year 33. Restricted Net Assets 34. Charity Care Adjustments to gross earnings from Patient Services 35. Deferred Revenue 36. Debt Securities issued by another entity, General Hospital intends hold to maturity, and the instrument matures in 17 months 37. Endowment gifts given to General Hospital 38. Interest from investments earned and realized by General Hospital this fiscal year 39. Receivables, Net 40. Unrealized gains from changes in General Hospital's debt investment portfolio during the fiscal year. At fiscal year end, General Hospital had the intent to sell the investment in 24 months. 41. Rent total costs paid by General Hospital to a landlord for space used for their off-site pharmacy this fiscal year. 42. Equipment owned by General Hospital 43. Parking fees earned in garages owned by General Hospital 44. Gains Realized on Sales of Investments owned by General Hospital 45. Construction in Progress 46. Advertising costs this fiscal year 47. Losses realized from investment sales during General Hospital's fiscal year 48. Accrued Expenses 49. Patient Service Revenue 50. Allowance for Uncollectible Accounts 50. Allowance for Uncollectible Accounts 51. Common Stock issued by another entity; General Hospital owns 9% of the outstanding common stock. 52. Goodwill 53. Accounts Payable 54. Provision for Uncollectible Accounts 55. Land 56. Investments issued by other entities, owned by General Hospital who intends to own them for 13+ months 57. Cash 58. Research grants and contracts General Hospital received to pay for a variety of medical research subjects 59. Donations in the form of cash given to General Hospital without restrictions 60. Vehicles owned by General Hosptial 61. Leasehold Improvements 62. Preferred Stock issued by other entities, and General Hospital owns 9% of the outstanding common stock. - 63. Salaries total costs paid to employees of General Hospital for this fiscal 64. Losses Realized on Sales of Investments owned by General Hospital 65. Property, Plant, Equipment, Land, Buildings, Vehicles & Computers, Net 66. Furniture owned by General Hospital 67. Depreciation - only the portion allocated to this current fiscal 68. Software owned by General Hospital year year 69. Salaries earned by employees for an entire month which have not been paid. Payroll processing and payment to employees will not occur until the following month. 70. Unrestricted Net Assets 71. Certificate of Deposit owned by General Hospital with a maturity date in 2 months 72. Land improvements