Assuming annual tuition and fees are $35,700 per student, prepare the journal entry for a student who withdrawals from all coursework before the withdrawal deadline.

St. Jerome's is a non-governmental not-for-profit hospital . For December 31 of the current year, St. Jerome's reported the following accounts:

• Gross patient service revenue from all services provided at the established billing rates of the hospital, including $25,000 charity care $775,000
• Contractual adjustments $70,000
• Provision for bad debts $15,000

What amount would the hospital report as net patient service revenue in its statement of operations for the current year ended December 31?