rosenthal hospital, a nongovernmental, not-for-profit hospital affiliated with a private university, reported the following information for the year ended december 31, year 5: cash donations received for capital additions to be acquired in year 6$150,000 proceeds from sales at hospital gift shop and snack bar75,000 dividend revenue not restricted by donors or by law25,000 what amount should be reported as other revenue and gains on the hospital's statement of operations for the year ended december 31, year 5?