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a increase in unrestricted revenues gains and other support b decrease in an expense 733897

A. Increase in unrestricted revenues, gains, and other support

B. Decrease in an expense

C. Increase in temporarily restricted net assets

D. Increase in permanently restricted net assets

E. No required reportable event

Balance Sheet for a Hospital

The following information is for funds used to account for the transactions of the Hospital of

Havencrest, which is operated by a religious organization. The balances in the accounts are as of

June 30, 20X8, the end of the hospital’s fiscal year.

General

Fund

Specific Purpose Fund

Plant Replacement and Expansion Fund

Endowment

Fund

Cash

$ 30,000

$32,000

$140,000

$ 20,000

Accounts Receivable

25,000

Allowance for Uncollectibles

(5,000)

Inventories

50,000

Prepaid Expenses

10,000

Long Term Investments

100,000

60,000

500,000

Property, Plant, & Equipment

300,000

Accumulated Depreciation

(140,000)

Accounts Payable

45,000

Accrued Expenses

17,000

Deferred Revenue

11,000

Current Portion—Long Term Debt

24,000

Mortgage Payable

125,000

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