59. What is a contractual adjustment? a. b. C. An adjusting entry made at year-end to accrue unpaid patient service revenue. A reduction of patient service revenue for charity care. An allocation of the cost of patient care to the departments that supply the patient care. 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. F ike Hospital, a private, notsfor-prot institution, receives an unrestricted gift of common stock with a fair value of $100,000. The donor had paid $40,000 for the stock ve years earlier. The gift should be recorded as an a. b. c. Increase in temporarily restricted net assets of $100,000. Increase in unrestricted net assets of $100,000. Increase in temporarily restricted net assets of $40,000. Increase in unrestricted net assets of $40,000