The statement of cash flows for a government hospital would differ from that of a private not-for-profit hospital. The following represent a hospital's inflows and outflows of cash: Patient service fees received Government grants for operating purposes Government grants for specific research programs Contribution restricted to construction of a new building Salaries and wages Supplies Interest paid on long-term debt Interest paid on short-term operating debt Acquisition of capital assets Purchases of marketable securities Proceeds from sale of marketable securities Interest received from investments Dividends received from investments Proceeds of long-term debt to finance a new building Proceeds of short-term borrowings for operating purposes Categorize the cash inflows and outflows as they would be reported in a statement of cash flows, assuming that the hospital is government owned. Do the same, this time assuming that the hospital is a not-for-profit. Why did the GASB opt for a four-way classification, whereas the FASB retained for not-for-profits the three-way classification developed for businesses