b) Prepare the unrestricted revenues, gains, and other support section of Evanston General Hospital's statement of operations for the current year, following the format in Illustration 16-4 below.

EVANSTON GENERAL HOSPITAL General Journal Accounts Debit Credits Accounts and Notes Receivable Cash 8,222,000 928,000 Patient Service Revenue 9,150,000 2 General Expenses 265,000 Patient Service Revenue 265,000 3 Cash 5,365,000 2,857,000 Contractual Adjustments Accounts and Notes Receivable 8,222,000 4 Cash 5,000,000 Contributions - Temporarily Restricted 5,000,000 Cash Other Revenues 965,000 965,000 6 Allowances for Uncollectible Receivables 3,250 Accounts and Notes Receivable 3,250 Provision for Bad Debts 1,170 Allowances for Uncollectible Receivables 1,170