Which of the following would normally be included in other operating revenues of a government hospital?

a. Unrestricted interest income from an endowment.

b. An unrestricted gift.

c. Donated services.

d. Both items b and c.

e. None of the above.

Under Abbey Hospital's established rate structure, the hospital would have earned patient service revenue of \(\$ 6\) million for the year ended December 31, 20X5. However, Abbey did not expect to collect this amount because of charity allowances of \(\$ 1\) million and discounts of \(\$ 500,000\) to third-party payers. In May 20X5, Abbey purchased bandages from Lee Supply Co. at a cost of \(\$ 1,000\). However, Lee notified Abbey that the invoice was being canceled and that the bandages were being donated to Abbey.