St. Marys Hospital is a not-for-profit business-oriented hospital. During the year, premium revenue from capitation agreements amounted to $210,000, all of which was received in cash. Other Operating revenues, also collected in cash, are: $7,200 from the gift shop, $8,900 from parking lot fees, $4,100 from cafeteria operations and $25,300 from tuition. What is the appropriate journal entry to record this event?

Multiple Choice

Cash	255,500
Operating revenues-W/o donor restrictions-Premium Revenue		210,000
Operating revenues-W/o donor restrictions-Other Revenue		45,500

Cash	255,500
Operating revenues-W/o donor restrictions-Premium Revenue		210,000
Operating revenues-With donor restrictions-Other Revenue		45,500

Cash	255,500
Operating revenues-W/o donor restrictions-Premium Revenue		210,000
Operating revenues-W/o donor restrictions-Other Revenue		20,200
Operating revenues-With donor restrictions-Other Revenue		25,300

Cash	255,500
Operating revenues-W/o donor restrictions-Premium Revenue		210,000
Non-Operating revenues-W/o donor restrictions-Other Revenue		45,500