The following items/events relate to hospitals covered by the AICPA audit guide on health care providers and FAS #116, #117, #124, and #136. Each choice may be used more than once.

Classify each of the following items as follows: A. Event is reported on the "Statement of Operations" above the performance indicator. B. Event is reported on the "Statement of Operations* below the performance indicator. C. Event affects both the Statement of Operations and the temporarily restricted net assets portion of the Statement of Changes in Net Assets. D. Event affects only the temporarily restricted net assets or the permanently restricted net assets portion of the Statement of Changes in Net Assets. E. Event does not get reported on any of the above statements. Payment of principal on the hospital building mortgage. Equity transfer to organization that is part of the hospital's reporting entity. A term endowment exoires and becomes available for unrestricted use A gift for medical research is spent for qualifying research. Interest earnings on board-designated investments. Donor gift for construction of new clinic is spent on construction. Gift of a collection of antique medical instruments to create a permanent display to be enjoyed by visitors and the public. This hospita capitalizes collections and the instruments qualitv as a collection Realized gains on the sale of unrestricted securities. Gift Shop Sales Gift of office computers from Dell Gift of cash for a heart transplant operation for Reverend Smith who has no medical insurance. Unrealized gains on non-trading securities held as unrestricted investments. Parking lot revenues