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Using the same information given in E13- 14, prepare the journal entries that would be used to record the data. Identify each type of fund used.In E13- 14The following transactions relate to the Rohan Hospital, a not for profit hospital that uses fund accounting for internal record keeping purposes. Indicate which fund(s) would be used to record the data.1. Collected $ 2,345 from a patient.2. Received a $ 100,000 grant from Christine Drug Company for a study of the effects of morphine on female patients.3. Received unrestricted gifts of $ 50,000.4. Purchased equipment for $ 125,000 by using resources previously accumulated in the Plant Replacement and Expansion Fund.5. Research expenses totaling $ 12,000 were incurred in studying the effects of morphine on female patients, using the Christine grant.6. The board decided to begin a fund for nursing education. Initially $ 10,000 of general hospital resources was transferred to the fund.7. Marketable securities with a fair value of $ 15,000 were donated by CHR, Inc., to help the hospital acquire new equipment.8. The hospital received a dividend check for $ 2,000 from the securities donated in transaction 7. Assume that the investment income is restricted in the same way as the original gift.
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