Required: For each of the following items, indicate where it would appear in the Statement of Operations for a private not-for-profit hospital: (Leave no cells blank - be certain to select "No effect" wherever required.) The premium from a capitation agreement, whereby a hospital agrees to provide services to members of an HMO for a prearranged fixed amount. b. Contractual adjustments for Medicare and Medicaid. c. Customary charges for charity care. d. Depreciation expense. e. Interest expense. f. Provision for implicit price concessions. g. Unrestricted investment income. h. Purchases of equipment. i. Bad debts. No Effect Operating Expenses Operating Revenues