A hospital arranges with an HMO to provide hospital care to the HMOs members at a specific rate per member, per month. During June, the HMO paid the hospital $850,000, in accordance with the agreement. The hospitals cost accounting records showed that, if it had billed the HMO in accordance with its established billing rates, it would have billed the HMO $975,000. Prepare the appropriate journal entry (or entries) to record this transaction.