P1918 Matching Transactions to Effects on Statement of Changes in Net Assets for a Hospital LO 193 Match the transactions on the left with their effects on the statement of changes in net assets on the right for a private, not-for-profit hospital. Effects of Transactions on Statement of Changes in Net Assets Transactions A. Increases net assets with- out donor restrictions B. Decreases net assets with- out donor restrictions C. Increases net assets with donor restrictions 1. Billed patients for services rendered. 2. Realized a gain from the sale of permanently invested securities. 3. Recorded depreciation expense for the year. 4. Designated assets for plant expansion. 5. Received restricted contributions for research activities received. 6. Restricted contributions for equipment acquisition. 7. Acquired equipment with all contributions in item 6 received. 8. Earned endowment income. The donor placed no restrictions on the investment earnings. 9. Expended 50 percent of the contributions in item 5 restricted for research. 10. Received cash contribution from donor who stipulated the contribution be permanently invested. 11. Acquired investments with cash received in item 10. 12. Received tuition revenue from hospital nursing program and cash from sales of goods in the hospital gift shop. D. Decreases net assets with donor restrictions E. Does not affect the state- ment of changes in net assets