QUESTION 21 Assume a nonprofit hospital has the following account balances. How much should it report as net patient service revenues? Revenue from cafeteria $200,000 Amounts charged to patients $3,000,000 Contractual adjustments $400,000 Provision for bad debts $100,000 $2,500,000 $2,600,000 $2,900,000 3,000,000 QUESTION 22 Assume the Red Cross sends a team of 200 people to help people find shelter after a hurricane. It also pays a salary to a staff person who is sent down to supervise the shelter project. The salary of the supervisor would be shown in which of the following categories on a nonprofit organization's statement of activities Program expenses Management and general expenses Salary Expenses O Fundraising expenses