29.Childrens Hospital is a private, not-for-profit hospital. The following information is available about the operations.

1. Gross patient services charges totaled $6,400,000.

1. Included in the above revenues are: charity services, $210,000; contractual adjustments, $2,400,000; and courtesy allowances, $37,000.

1. Received a donation of marketable securities with a fair value of $165,000 for the purchase of new diagnostic equipment.

1. The marketable securities were sold for $182,000 and diagnostic equipment was purchased at a cost of $210,000.

1. Revenue from the hospital gift shop was $58,000 and from the cafeteria revenues were $227,000. Received cash from both enterprises.

1. Incurred and paid nursing service costs of $1,700,000 and general service costs of $400,000.

Required: Prepare journal entries for the aforementioned transactions.