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| Russell Hospital, a nonprofit hospital affiliated with a private university, provided $250,000 of charity care for patients during the year ended December 31, year 1 . The hospital should report this charity care A. Only in the notes to the financial statements for year 1 B. As net patient service revenue of $250,000 on the statement of operations. C. As net patient service revenue of $250,000 and as an operating expense of $250,000 on the statement of operations. D. As accounts receivable of $250,000 on the balance sheet at December 31, year 1 |