A private not-for-profit entity estimated its Allowance for Contractual Adjustment. During the next year, the hospital found that the actual total of contractual adjustments applied to receivables on hand at the end of the previous year was $4,000 higher than the estimate How should the difference be reported Multiple Choice The hospital should record a cumulative effect of a change in accounting principle for the $4,000 0 0 The hoor houd reduce come period he potent service revenues for the 54.000 0 how shows recorde curent period 454000 The houd propered me to and for $4,000