Classify each of following account descriptions in the category it would be reflected in a GAAP financial statement for a for-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. Accumulated Other Comprehensive Gain / Loss 2. Losses Realized on Sales of Investments owned by GHCA Health Care Inc. 3. Unrealized gains from changes in GHCA's debt investment portfolio during the fiscal year. At fiscal year end, GHCA had the intent to sell the investment in 24 months. 4. Unrealized gains from changes in GHCA Health Care Inc.'s debt investment portfolio during the fiscal year. At fiscal year end, GHCA Health Care Inc had the intent to sell the investment in 24 months. 5. Common Stock (issued by GHCA Health Care Inc, itself) 6. Unrestricted Net Assets 7. Common Stock issued by another entity, General Hospital owns 9% of the outstanding common stock. 8. Patient Service Revenue 9. Retained Earnings 10. Preferred Stock (issued by GHCA Health Care Inc, itself)