A local private not-for-profit health care entity (Rochester Medical) incurred the following transactions during the current year. The entity has one program service (health care) and two supporting services (fundraising and administrative).

1. The board of governors for Rochester Medical (RM) announces that $160,000 in previously unrestricted cash will be used in the near future to acquire equipment. These funds are invested until the purchase eventually occurs.
2. RM receives a donation of $80,000 in cash with the stipulation that the money be invested in U.S. government bonds. All subsequent income derived from this investment must be paid to supplement nursing salaries.
3. RM spends $42,000 in cash to acquire medicines. RM had received this money during the previous year. The donor had specified that it had to be used for medicines.
4. RM charges patients $2 million. These amounts are the responsibility of government programs and insurance companies. These third-party payors will receive explicit price concessions because of long standing contracts. Officials believe RM has an 80 percent chance of receiving $1.5 million and a 20 percent chance of receiving $1.0 million. RM has a policy of reporting the most likely outcome.
5. RM charges patients $1 million. These patients are not insured. RM sets implicit price concessions because of the high cost of health care. Officials believe RM has a 70 percent chance of collecting $250,000 and a 30 percent chance of receiving $100,000. As stated before, RM has a policy of reporting the most likely outcome.
6. RM charges patients $600,000. These patients have little or no income. The hospital administration chooses to view this work as charity care and make no attempt at collection.
7. Depreciation expense for the year is $110,000. Of that amount, 70 percent relates to health care, 20 percent to administrative, and 10 percent to fundraising.
8. RM receives interest income of $15,000 on the investments acquired in (a).
9. Based on past history, officials estimate that $67,000 of the reported receivable amount from third-party payors will never be collected. Of the amount reported by uninsured patients who are expected to pay a portion of their debt, officials estimate that $20,000 of the reported receivable amount will not be collected. The medicines in (c) are consumed through daily patient care.
10. RM sells the investments in (a) for $189,000 in cash. RM used that money plus the previously recorded interest income (along with $25,000 in cash given last year to RM with the donor stipulation that the money be used for equipment) to buy new equipment.
11. RM receives pledges near the end of the year totaling $200,000. Of that amount, $38,000 is judged to be conditional. The remaining $162,000 has a donor-stipulated purpose restriction. The present value of the $162,000 is calculated as $131,000.

Required:

a. Record each of these transactions in appropriate journal entry form. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in dollars not in millions of dollars.)

No	Transaction	General Journal	Debit	Credit
1	a.	Investmentsinternally restricted	160,000
		Cash		160,000
2	b-1.	Cash	80,000
		Contribution revenuenet assets with donor restrictions		80,000
3	b-2.	Investmentspermanently restricted	80,000
		Cash		80,000
4	c-1.	Medical supplies	42,000
		Cash		42,000
5	c-2.	Reclassifiednet assets with donor restrictions	42,000
		Reclassifiednet assets without donor restrictions		42,000
6	d.	Accounts receivablecovered patients	1,500,000
		Patient service revenues		1,500,000
7	e.	Accounts receivableuninsured patients	250,000
		Patient service revenues		250,000
8	f.	No journal entry required
9	g.	Depreciation expensehealthcare	77,000
		Depreciation expenseadministrative	22,000
		Depreciation expensefundraising	11,000
		Accumulated depreciation		110,000
10	h.	Cash	15,000
		Contribution revenuenet assets with donor restrictions		15,000
11	i-1.	Bad debt expensehealthcare	87,000
		Allowance for doubtful accountscovered patients		67,000
		Allowance for doubtful accountsuninsured patients		20,000
12	i-2.	Pharmaceutical expensehealthcare	42,000
		Medical supplies		42,000
13	j-1.	Cash	189,000
		Investmentsinternally restricted		160,000
		Gain on sale of investmentsassets without donor restrictions		29,000
14	j-2.	Equipment
		Cash
15	j-3.	Reclassifiednet assets with donor restrictions	25,000
		Reclassifiednet assets without donor restrictions		25,000
16	k.	Accounts receivableunconditional pledges	131,000
		Contribution revenuenet assets with donor restrictions		131,000

b. Prepare a schedule calculating the change in net assets without donor restrictions and net assets with donor restrictions. (Negative amounts should be indicated by a minus sign. Enter your answers in dollars not in millions of dollars.)

Need help figuring out A. and B. sections. Thank you

Assets With Donor Restrictions Assets Without Donor Restrictions Contribution revenue Patient service revenues Interest income Gain on sale of investments Reclassified from net assets with donor restrictions to net assets without donor restrictions Contributions, revenues, and reclassifications 0 0 0 Expenses Healthcare Depreciation Bad debts Pharmaceutical Administrative Depreciation Fundraising Depreciation Total expenses Increase in net assets 0 0 $ Oo $ wwwm