17. Suburban General Hospital is a not-for-profit entity. The hospital billed $250,000 to uninsured patients. Based on prior experience with uninsured patients, the hospital estimates that $60,000 of the $250,000 will be uncollectible. What journal entry(ies) should the hospital prepare to record the billing? a) Debit Patient Receivable $250,000; Credit Patient Revenue $250,000 AND Debit Revenue Contractual Adjustments $60,000; Credit Allowance for Contractual Adjustments $60,000 b) Debit Patient Receivable $250,000: Credit Patient Revenue $190,000 and Allowance for Doubtful Accounts $60,000 c) Debit Patient Receivable $250,000; Credit Patient Revenue $250,000 d) Debit Patient Receivable $250.000; Credit Patient Revenue $250,000 AND Debit Bad Debt Expense $60,000; Credit Allowance for Doubtful Accounts $60,000 e) Debit Patient Receivable $190,000; Credit Patient Revenue $190,000