Revenue and Related Transactions.(LO16-3). During its current fiscal year, Evanston General Hospital, a not-for-profit health care organization, had the following revenue-related transactions (amounts summarized for the year).

1.Services provided to inpatients and outpatients amounted to $9,600,000 of which $450,000 was for charity care; $928,000 was paid by uninsured patients; and $8,222,000 was billed to Medicare, Medicaid, and insurance companies.

2.Donated pharmaceuticals and medical supplies valued at $265,000 were received and utilized as general expenses.

3.Medicare, Medicaid, and third-party payors (insurance companies) approved and paid $5,365,000 of the $8,222,000 Billed by the hospital during the year (see transaction 1).

4.An unconditional contribution of $5,000,000 was received in cash from a donor to construct a new facility for care of Alzheimer's patients. The full amount is expendable during the current year.

5.A total o $965,000 was received from the following activities/sources: cafeteria and gift shop sales, $710,000; medical seminars, $125,000; unrestricted transfers from the Evanston General Hospital Foundation, $75,000; and fees for medical transcripts, $55,000.

6.Uncollectible accounts totaling $3,250 were written off. The allowance for uncollectible receivables was increased by $1,170.

a.On which statement would restricted contributions be reported? Explain.