With regard to accounting for private not-for-profit health care entities, do the following: a. Outline the accounting required, under FASB guidance, for a(n) (1) Endowment gift received in cash. (2) Pledge received in one year, unrestricted as to purpose but restricted for use in the following year. (3) Pledge received in one year, restricted as to purpose other than the acquisition of fixed assets, which is fulfilled in the following year