10. Using the facts from the previous question (Q#9), during the year, the hospital used $400,000 of the cash contributions received to start construction of the new building. The hospital would record the following journal entry(ies): a) In the DONOR RESTRICTED FUND Debit Building $400,000; Credit Cash $400,000 In the DONOR RESTRICTED FUND: b) Debit Net Assets Released From Restriction $400,000; Credit Cash $400,000 AND In the UNRESTRICTED FUND: Debit Building $400,000; Credit Net Assets Released From Restriction $400,000 c) In the DONOR RESTRICTED FUND: Debit Building Payable $400,000; Credit Cash $400,000 In the DONOR RESTRICTED FUND d) Debit Net Assets Released From Restriction $400,000; Credit Cash $400,000 AND In the UNRESTRICTED FUND: Debit Building Expense $400,000: Credit Net Assets Released From Restriction $400,000 e) In the UNRESTRICTED FUND: Debit Building $400,000; Credit Cash $400,000 10. Using the facts from the previous question (Q#9), during the year, the hospital used $400,000 of the cash contributions received to start construction of the new building. The hospital would record the following journal entry(ies): a) In the DONOR RESTRICTED FUND Debit Building $400,000; Credit Cash $400,000 In the DONOR RESTRICTED FUND: b) Debit Net Assets Released From Restriction $400,000; Credit Cash $400,000 AND In the UNRESTRICTED FUND: Debit Building $400,000; Credit Net Assets Released From Restriction $400,000 c) In the DONOR RESTRICTED FUND: Debit Building Payable $400,000; Credit Cash $400,000 In the DONOR RESTRICTED FUND d) Debit Net Assets Released From Restriction $400,000; Credit Cash $400,000 AND In the UNRESTRICTED FUND: Debit Building Expense $400,000: Credit Net Assets Released From Restriction $400,000 e) In the UNRESTRICTED FUND: Debit Building $400,000; Credit Cash $400,000