Cash Contributions Receivable Allowance for Uncollectible Pledges Net Assets Without donor restrictions - Contributions Net Assets with donor restrictions - Contributions Cash Allowance for Uncollectible Pledges Contributions Receivable 16 Kings Brook is a private not-for-profit heath care entity offering services for a fee. In the first quarter of 2018, Brookdale rendered services of $500 000 to patients of this amount patients bear responsibility for 75% and the remaining amount is to be paid by third party insurance providers. However, at the end of 2018. Brookdale realizes that $25,000 of the patients' responsibility to pay their share of the billed amounts is estimated to be uncollectible and $3,000 of the amounts from the third-party pavors will not be collected. Record the journal entries that reflect all of this information CR Accounts Receivable-Patients Accounts Receivable-Third Party Patient Service Revenues Provision for Bad Debts Allowance for Uncollectible and Reduced Accounts Contractual Adjustments Allowance for Uncollectible and Reduced Accounts 17 Which group of dibed accrual accounting (1) GAAP-based financial statements. (2) Governmental fund financial statements (3) Cost-based financial statements (4) Government-wide financial statements. (5) General-purpose financial statements. 18 Which of the following funds is most likely created with an endowed gift? (1) Enterprise Fund (2) Internal Service Fund. (3) Debt Service Fund