Vista, a voluntary health and welfare organization, received a donation of $100,000 to be spent in accordance with the wishes of the institution's Board of Trustees. This donation should be reported on the statement of activities as: Unrestricted revenue Other income - gifts Temporarily restricted revenue Permanently restricted revenues The statement of cash flows for a private not-for-profit organization should report cash flows according to which of the following classifications? Operating activities, investing activities and financing activities Operating activities, non-capital activities and capital activities Investing activities, capital activities and financing activities Operating activities, investing activities, capital related financing activities and non-capital financing activities