Problem 19-11 with details please

a. $0. b. a decrease of $40,000. c. an increase of $40,000. d. an increase of $50,000. (AICPA adapted) Problem 19-11 (LO 7, 8) Health care, multiple-choice. Select the best answer for each of the following multiple-choice items dealing with health care organizations. 1. Hospital financial resources are required by a bond indenture to be set aside to finance con- struction of a new pediatrics facility. In which of the following hospital net asset classes should these resources be reported? a. Permanently restricted b. Temporarily restricted c. Unrestricted d. Refundable deposits During 2018, Trained Hospital received $90,000 in third-party reimbursements for depre- ciation. These reimbursements were restricted as follows: For replacement of fully depreciated equipment... $25,000 For additions to properly ....... 65,000 de in revenues for the resti What amount of these reimbursements should Trained include in ended December 31, 2018? SO b. $25,000 c. $65.000 d. $90,000 3 A basit should report earnings from endowment funds that are res operating purpose as a temporarily restricted revenues. b. permanently restricted revenues. c. unrestricted revenues. d. unrestricted revenues when expended. Inventory donated for use in a hospital should be reported as 2. other operating revenues b. nonoperating revenues. c. an addition to the unrestricted net assets. d. an addition to the restricted net assets. Dee City's community hospital, which uses enterprise fund reporting and chooses to folce FASB guidelines, normally includes proceeds from sale of cafeteria meals in a. patient service revenues. b. other operating revenues. Cancillary service revenues. d. deductions from dietary service expenses. 6. Land valued at $400,000 and subject to a $150,000 mortgage was donated to Beary Hospi tal without restriction as to use. Which of the following entries should Beary make to record this donation? a. Lond.... 400,000 Mortgage Payable..... 150,000 Endowment Fund Balance 250,000 b. Land 400,000 Mortgage Payable..... 150.000 Contributions Urrestricted 250,000 c. Land Debt Fund Belance 400,000 150.000 Endowment Fund Bclerce... d Lond Mortgage Payable 400,000 Unrestricted Fund Balance 250,000 150,000 250,000 7. In hospital accounting, restricted net assets are not available unless the board of directors Temoves the restrictions. b. restricted as to use only for board-designated purposes. c.not available for current operating use, however, the income generated by available for current operating ust. d restricted as to use by the donor, grantor, or other source of the resources 8. Not-for-profit health care organisations are typically sponsored by 2. community organizations. b. religious organizations. universities d. any of the aber generated by the funds Chapter 19 ACCOUNTING FOR NOT-FOR-PROFIT COLLEGES AND UNIVERSITIES AND HEALTH CARE ORGANIZATO . 9. A not-for-profit hospital that follows FASB standards should report investment income from an endowment that is restricted to a specific operating purpose as a. general fund revenues. b. endowment fund revenues. c. unrestricted revenues. d. temporarily restricted revenues. 10. Board-designated funds are a. not available unless the board of directors removes the restrictions. b. unrestricted net assets. c. not available for current operating use; however, the income earned on the funds is available. d. restricted as to use only for board-designated purposes. (AICPA adapted) 1 7 8 10. 11 Health care, various transactions, statement