4) The center incurred $7,500 in interest expense for the first quarter of the year on March 31, 2020. A cash payment of $7,500 was made to the bank. General Journals Date Description: Details Debit (Dr) Credit (Cr) 5) A donor made an unrestricted donation of $419,000 in cash on May 18, 2020 General Journals Date Description: Details Debit (Dr) Credit (Cr) 6) On June 30, 2020, the center estimated that $575,000 of patient revenues that have been issued but not yet collected would not be received and thus established a provision for bad debt. General Journals Date Description: Details Debit (Dr) Credit (Cr)