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City General Hospital is a not-for-profit entityThe hospital received 510,000 from United Medical Group, a health insurance company (third-party payer) that provides capitation-type insurance coverage

City General Hospital is a not-for-profit entityThe hospital received 510,000 from United Medical Group, a health insurance company (third-party payer) that provides capitation-type insurance coverage The hospital provided services to United's policyholders for which it would have billed, at standard rates. $600,000. What journal entry(ies) should the hospital record?

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