1. Under Lennon Hospitals rate structure, it earned patient service revenue of $8.2 million for the year ended December 31, 2017. However, Lennon did not expect to collect this entire amount because it deemed $1.00 million to be charity care and estimated contractual adjustments to be $720,000.

During 2017, Lennon purchased medical supplies from Harrison Medical Supply Company at a cost of $3,200. Harrison notified Lennon that it was donating the supplies to the hospital.

Lennon is a private not-for-profit entity:

a. How much should Lennon record as patient service revenue? (Enter your answer in millions rounded to 2 decimal places.)

b. How much should Lennon record as net patient service revenue? (Enter your answer in millions rounded to 2 decimal places.)

c. How should Lennon record the donation of the supplies? (Enter your answer in dollars not in millions.)

a.	Patient service revenue	?	Million
b.	Net patient service revenue	?	Million
c.	Donation of the supplies	?