Please solve those questions with explanation

1. Seoul Specialty Hospital (SSH) has just purchased a five-year membership in the Korean Hospital Association (KHA).The membership costs $10,000 and KHA has sent SSH a bill that must be paid within ninety days.How would SSH record this transaction.(Hint: Be sure to distinguish between the long and short term aspects of the transaction.)

2. Which of the following would be recognized as a liability of the statement of financial condition (balance sheet) of Community Services, Inc.?

a) Samil & Co., a CPA firm, has performed its audit of Community Services financial statements and has not yet been paid for its services.

b) Community Service billed Mr. Kim, a client, $100 for the counseling services that he received last week

c) Mr. Park, who was recently fired by Community Services, has filed a $2,000,000 wrongful discharge suit.

d) Community Services received a $52,000 grant from the Field Foundation that is restricted as support for Community Services counseling program.

3.Which of the following is not considered cash flows from investing

a) Purchase of fixed assets

b) Sale of fixed assets

c) Purchase of marketable securities

d) Sale of marketable securities

e) Grant receipts

f) b) and d)

g) b), d), and e)