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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. Transactions Effects of Transactions on Statements of Changes in Net Assets 1. Billed patients for services rendered. A. Increases net assets without donor 2. Realized a gain from the sale of restrictions permanently invested securities. B. Decreases net assets without donor 3. Recorded depreciation expense for the restrictions year. C. Increases net assets with donor 4. Designated assets for plant expansion. restrictions 5. Received restricted contributions for D. Decreases net assets with donor research activities received. restrictions 6. Restricted contributions for equipment E. Does not affect the statement of acquisition. changes in net assets 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