For each of the following items, indicate where it would appear in the Statement of Operations for a private not-for-profit hospital:

1. The premium from a capitation agreement, whereby a hospital agrees to provide services to members of an HMO for a prearranged fixed amount.
2. Contractual adjustments for Medicare and Medicaid.
3. Customary charges for charity care.
4. Depreciation expense.
5. Interest expense.
6. Provision for uncollectible accounts.
7. Unrestricted investment income.
8. Purchases of equipment.