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Omicron Hospital uses the following types of funds: General Fund; Specific Purpose Funds; Plant Replacement and Expansion Fund; and Endowment Fund. State which fund (or

Omicron Hospital uses the following types of funds: General Fund; Specific Purpose Funds; Plant Replacement and Expansion Fund; and Endowment Fund. State which fund (or funds) would be used to account for each of these transactions or events.

a.

Ms. A makes a gift of $50,000 to be used exclusively for arthritis research.

b.

Hospital trustees designate $25,000 of the General Fund balance to be used for a special training program for the hospital's nurses.

c.

Nurses salaries for the week, amounting to $100,000, are paid.

d.

Mr. B makes a gift to the hospital of $1 million, to be used exclusively for adding a new wing housing the brain injury unit.

e.

The hospital uses $100,000 from accumulated operating resources to acquire equipment.

f.

The entire amount of Mr. B's $1 million gift is used to construct a new wing to the hospital for the brain injury unit.

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