The statement of operations for a private, nonprofit hospital should include a performance indicator that indicates the results of operations for a period. Which of the following items would be included in a hospital's performance indicator reported on the statement of operations?
I. Proceeds from sales of cafeteria meals and guest trays to employees, medical staff, and visitors.
II. Net assets released from restrictions used for operating expenses.
a. I only.
b. Both I and II.
c. II only.
d. Neither I nor II.