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St. Mary's 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

St. Mary's 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 Non-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-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 Operating revenues-W/o donor restrictions-Other Revenue 45,500

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