and $8,000,000 permanently restricted. St. Martha's Hospital, a private not-for-profit, began the year 2015 with the following trial balance: Debits Credits Cash 604,000 Patient Accounts Receivable 620,000 Allowance for Contractual Adjustments 144,000 Property, Plant, and Equipment-Net of Depreciation 800,000 Accounts Payable 540,000