E13- 14 ( Use of funds) The following transactions relate to the Rohan Hospital, a not- for- profit hospital that uses fund accounting for internal record keeping purposes. Indicate which fund( s) would be used to record the data. 1. Collected $ 2,345 from a patient. 2. Received a $ 100,000 grant from Christine Drug Company for a study of the effects of morphine on female patients. 3. Received unrestricted gifts of $ 50,000. 4. Purchased equipment for $ 125,000 by using resources previously accumulated in the Plant Replacement and Expansion Fund. 5. Research expenses totaling $ 12,000 were incurred in studying the effects of morphine on female patients, using the Christine grant. 6. The board decided to begin a fund for nursing education. Initially $ 10,000 of general hospital resources was transferred to the fund. 7. Marketable securities with a fair value of $ 15,000 were donated by CHR, Inc., to help the hos-pital acquire new equipment. 8. The hospital received a dividend check for $ 2,000 from the securities donated in transaction 7. Assume that the investment income is restricted in the same way as the original gift.