Coop Hospital is a nonprofit hospital, some transactions are shown below. Please prepare journal entries for each of these transactions. Please note that all "pledges" in this problem are not received in cash unless specified in the transaction. 1. Gross patient service revenue amounted to $82,656, of which $71,650 was received in cash. Also, contractual adjustments to insurance companies, amounted to $10,000. 2. The estimate for the provision for uncollectible patient accounts receivable was made, and uncollectible accounts were estimated to be $11,200. 3. Patient accounts receivable were actually written off, $2,600. 4. A donor gave the hospital $40,000 and stipulated that this must be used for counseling of families of cancer patients. 5. A few weeks after the donation in #4 above was received, counseling services were provided to families of cancer patients, $6,000. This was paid for from the proceeds received in #4. 6. A donor gave the hospital $1,000,000, to be added to its endowment for burn patients. 7. Interest earnings from the endowment in #6 totaled $65,000, cash. These earnings were spent to assist burn patients. Please record the entries necessary for the earnings and spending of the $65,000. 8. The hospital gift shop had sales of $15,000, cost of items sold was $6,900. 9. A member of the community pledged $80,000 to the hospital, and specified that this pledge must be used to upgrade the hospital emergency room facilities. 10. One month later, the amount in #9 was received, and was spent to upgrade the information technology equipment used to register patients. Coop Hospital is a nonprofit hospital, some transactions are shown below. Please prepare journal entries for each of these transactions. Please note that all "pledges" in this problem are not received in cash unless specified in the transaction. 1. Gross patient service revenue amounted to $82,656, of which $71,650 was received in cash. Also, contractual adjustments to insurance companies, amounted to $10,000. 2. The estimate for the provision for uncollectible patient accounts receivable was made, and uncollectible accounts were estimated to be $11,200. 3. Patient accounts receivable were actually written off, $2,600. 4. A donor gave the hospital $40,000 and stipulated that this must be used for counseling of families of cancer patients. 5. A few weeks after the donation in #4 above was received, counseling services were provided to families of cancer patients, $6,000. This was paid for from the proceeds received in #4. 6. A donor gave the hospital $1,000,000, to be added to its endowment for burn patients. 7. Interest earnings from the endowment in #6 totaled $65,000, cash. These earnings were spent to assist burn patients. Please record the entries necessary for the earnings and spending of the $65,000. 8. The hospital gift shop had sales of $15,000, cost of items sold was $6,900. 9. A member of the community pledged $80,000 to the hospital, and specified that this pledge must be used to upgrade the hospital emergency room facilities. 10. One month later, the amount in #9 was received, and was spent to upgrade the information technology equipment used to register patients