59. What is a contractual adjustment? a. An adjusting entry made at year-end to accrue unpaid patient service revenue. b. A reduction of patient service revenue for charity care. c. An allocation of the cost of patient care to the departments that supply the patient care. d. A reduction in patient service revenue because of agreements with third party payors that allow them to pay a health care entity based on the agreed upon determination of reasonable cost. 60. Fike Hospital, a private, not-for-profit institution, receives an unrestricted gift of common stock with a fair value of $100,000. The donor had paid $40,000 for the stock five years earlier. The gift should be recorded as an a. Increase in temporarily restricted net assets of $100,000. b. Increase in unrestricted net assets of $100,000. c. Increase in temporarily restricted net assets of $40,000. d. Increase in unrestricted net assets of $40,000