1.5) Among the transactions and events of the General Fund of Harbor Hospital, a nonprofit organization, for the month of October 2006 , were the following: 1. Gross patient revenues of $80,000 were billed to patients. Indigent patient charity care amounted to $4,000, of which amount $2,500 was receivable from Bovard Welfare ting for Nonbusiness Organizations Organization. Provision was made for contractual adjustments allowed to Medicaid of $6,000, and doubtful accounts of $8,000. 2. Contributed services approximating $10,000 at going salary rates were received from volunteer nurses. Meals costing $200 were served to the volunteer nurses at no charge by the Harbor Hospital cafeteria. 3. New unrestricted pledges, due in three months, totaling $5,000 were received from various donors. Collections on pledges amounted to $3,500, and the provision for doubtful pledges for October 2006 was $800. 4. The $500 monthly annuity established for Arline E. Walters by Walters's contribution to Harbor Hospital three years ago was paid on behalf of the Arline E. Walters Annuity Fund. 5. The amount of $3,000, received from the Charles Watson Restricted Fund, was expended for new surgical equipment, as authorized by the donor. Instructions a. Prepare journal entries for the October 2006 transactions and events of the Harbor Hospital General Fund. Number each group of entries to correspond to the number of each transactions or events group. b. Prepare journal entries required for the Harbor Hospital Arline E. Walters Annuity Fund and Charles Watson Restricted Fund as indicated by the transactions and events of the General Fund. Organization. Provision was made for contractual adjustments allowed to Medicaid o $6,000, and doubtful accounts of $8,000. 2. Contributed services approximating $10,000 at going salary rates were received from volunteer nurses. Meals costing $200 were served to the volunteer nurses at no charge by the Harbor Hospital cafeteria. 3. New unrestricted pledges, due in three months, totaling $5,000 were received from various donors. Collections on pledges amounted to $3,500, and the provision for doubtful pledges for October 2006 was $800. 4. The $500 monthly annuity established for Arline E. Walters by Walters's contribution to Harbor Hospital three years ago was paid on behalf of the Arline E. Walters Annuity Fund. 5. The amount of $3,000, received from the Charles Watson Restricted Fund, was expended for new surgical equipment, as authorized by the donor. Instructions a. Prepare journal entries for the October 2006 transactions and events of the Harbor Hospital General Fund. Number each group of entries to correspond to the number of each transactions or events group. b. Prepare journal entries required for the Harbor Hospital Arline E. Walters Annuity Fund and Charles Watson Restricted Fund as indicated by the transactions and events of the General Fund