4.The following were taken from the books of First Aid Hospital, a non-profit organization:

Patient services renderedPhp4,808,000

Charity Care for the year820,000

Contractual Adjustments for the year 248,000

Allowance for doubtful accounts, January 1,2012174,000

Allowance for doubtful accounts, January 1,2013300,000

Write-offs of receivable amounted to Php58,000. Additional provision for doubtful accounts during the year amounted to Php78,000. Cash revenues amounted to Php942,000. How much is the net patient service revenue for 2013?

a. 4,560,000

b. 3,740,000

c. 4,808,000

d. 3,556,000