For each of the following items, indicate where it would appear in the Statement of Operations for a private not-for-profit hospital: a. The premium from a capitation agreement, whereby a hospital agrees to provide services to members of an HMO for a prearranged fixed amount. b. Contractual adjustments for Medicare and Medicaid. c. Customary charges for charity care. d. Depreciation expense. e. Interest expense. f. Provision for implicit price concessions. . Unrestricted investment income h. Purchases of equipment. i. Bad debts