THe ARCIAl statements of private not-profits do not report by fund. QUESTION 9 The following treatment is correct with regards to payments that are partially exchange transactions and partially contributions: O A The two parts should be separately accounted for OB. Reported only as a contributions. Reported only as an exchange transaction. O D.Reported as either an exchange transaction or contribution, depending on management\'s judgment QUESTION 10 Solution In Accounting The Exchange Transactions and Contributions Transactions are accounted separately even the transactions happened partially. Thus the Option A The Two Parts are accounted separately is correct.