38. Under Lennon Hospital?s rate structure, it earned patient service revenue of $9 million for the year ended December 31, 2015. However, Lennon did not expect to collect this entire amount because it deemed $1.4 million to be charity care and estimated contractual adjustments to bc $800,000. During 2015. Lennon purchased medical supplies from Harrison Medical Supply Company at a cost of $4,000. Harrison notified Lennon that it was donating the supplies to the hospital. Lennon is a private not-for-profit entity: How much should Lennon record as patient service revenue and how much as net patient service revenue? How should Lennon record the donation of the supplies