Beta Hospital provided services to patients who were covered by the Kelly Health Plan. Betas arrangement with Kelly called for interim billing rates at 30 percent less than the established rates, as well as a retrospective rate adjustment. Based on its established billing rates, Beta provided services amounting to $4,800,000 to patients covered by Kelly during its calendar year ended December 31. At year-end, Beta estimated that it would need to refund $180,000 to Kelly in accordance with the