3.9 Integrated Physicians & Associates, an investor-owned company, had the following general ledger account balances at the end of 2015: Gross patient service revenue (total charges) Contractual discounts and allowances to third-party payers Charges for charity (indigent) care Estimated provision for bad debts $975,000 250,000 100,000 50,000 a. Construct the revenue section of Integrated Physicians & Associates' income statement for the year ended December 31, 2015