Based upon Queens Hospitals established billing rate structure, the hospital would have earned patient service revenue of $5,100,000 for the year. However, Queens Hospital does not expect to collect this amount because of charity care provided in the amount of $600,000 and contractual allowances to third-party payers of

$450,000. And estimated uncollectible is $50,000. How much should Queens Hospital record as net patient service revenue for the year?

		$5,100,000
		$4,650,000
		$4,500,000
		$4,000,000