Required:

For each of the following items, indicate where it would appear in the Statement of Operations for a private not$-$for$-$profit hospital: Note: Leave no cells blank $-$ be certain to select $"$No effect" wherever required.

$\backslash$table$[[$a$.$ 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.,$]]$