Following are various types of revenues, gains, and other amounts that may be received or accrued by a government hospital. For each type of revenue or gain, indicate whether it should typically be classified as:

1. Patient service revenue \((\mathrm{P})\)

2. Other operating revenue \((\mathrm{O})\)

3. Nonoperating gain \((\mathrm{N})\)

4. None of the above \((\mathrm{X})\)

a. Unrestricted income on investments of endowments

b. Operating room charges

c. Gains from sale of land owned by the hospital

d. General nursing service charges

e. Harrimon Foundation grant received by hospital in recognition of outstanding past service to the community

f. Room and board charges g. Cafeteria sales h. Professional services donated to the hospital i. Sales of scrap materials j. Tuition and fees from the hospital's nursing school k. Contractual Medicare allowances 1. Physical therapy fees

\(\mathrm{m}\). Interest on unrestricted investments n. Nursing salaries o. Rockefeller Foundation grant received by hospital for medical research