Can you please help me work through the below?

1.During 2017, the following transactions were recorded by St. David's Hospital, a private not-for-profit institution.

(a)The Hospital billed patients $2,350,000 for services rendered.Of this amount, 7% is expected to be uncollectible.Contractual adjustments with insurance companies are expected to total $792,000.

(Hint: use an allowance account to reduce accounts receivable for estimated contractual adjustments).

(b)The Hospital collected $1,235,000 of the amount billed to patients.

(c)The Hospital had recorded in a previous fiscal year, the receipt of a contribution of $240,000 to purchase new ultrasound equipment.The equipment was purchased for $300,000 in 2017.

(d)Charity care in the amount of $60,000 (at standard charges) was performed for indigent patients.

(e)The Hospital received $700,000 in securities to establish a permanent endowment.Income from the endowment is unrestricted.

(f)Other revenues collected in cash were: gift shop $11,000 and cafeteria $34,000.

(g)The Hospital received in cash unrestricted interest income on endowments of $5,000.Unrealized gains on endowment investments totaled $7,000.

(h)Expenses amounting to $1,160,000 for Professional Care of Patients, $340,000 for General Services, and $219,000 for Administration were paid in cash.

(i)Depreciation on fixed assets, including the ultrasound equipment, totaled $125,000 for the year.($90,000 for Professional Care of Patients, $18,000 for General Services, and $16,000 for Administration.)

(j)Closing entries were prepared.

Required:Record the transactions in the general journal of St. David's Hospital.

The transactions recorded on pages 351 through 357 in the textbook, and Exercises 12-6 and 12-8 in the Chapter 12 PowerPoints can be used as examples.