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During 2 0 2 0 , the following transactions were recorded by the Port Hudson Community Hospital, a private sector not - for - profit

During 2020, the following transactions were recorded by the Port Hudson Community Hospital, a private sector not-for-profit institution:
Gross charges for patient services, all charged to Patient Accounts Receivable, amounted to $1,910,000. Estimated contractual adjustments with third-party payors amounted to $530,000 and the Hospital estimated implicit price concessions would total $21,000.
Charity services, not included in transaction 1, would amount to $88,000, had billings been made at gross amounts.
Other revenues, received in cash, were parking lot, $31,000; cafeteria, $51,500; gift shop, $10,500.
Cash gifts restricted by the donor for programs amounted to $35,350 for the year. During the year, $69,800 was expended for technician salaries supporting the program identified by the donor (debit Operating ExpenseSalaries and Benefits).
Mortgage bond payments amounted to $67,600 for principal and $41,200 for interest. Assume unrestricted resources are used.
During the year, the hospital received, in cash, unrestricted contributions of $57,400 and unrestricted income of $48,750 from endowment investments. (It is the hospitals practice to treat unrestricted gifts as nonoperating income.)
New equipment, costing $174,000, was acquired, using donor-restricted cash that was on hand at the beginning of the year.
An old piece of lab equipment that originally cost $160,000 and that had an undepreciated cost of $32,000 was sold for $18,000 cash.
At the end of 2020, pledges (restricted as to purpose) were received in the amount of $130,000. These are intended to be received and expended in 2021.
Cash contributions were received from donors restricted for plant acquisition, $255,000.
Bills were received for the following items: Utilities $153,300 and Insurance $88,800. These will be paid in January of 2021.
Depreciation of plant and equipment amounted to $213,000.
Cash payments on accounts payable amounted to $197,700. Another $825,300 was expended on wages and benefits.
Cash collections of patient accounts receivable amounted to $1,202,000. These were in settlement of patient accounts totaling $1,642,000. Contractual adjustments associated with these totaled $422,000 and price concessions totaled $18,000.
Closing entries were prepared.
Required:
a. Record the transactions in the general journal of the Port Hudson Community Hospital.
b. Prepare a Statement of Operations for the Port Hudson Community Hospital for the year ended December 31,2020.
c. Prepare a Statement of Changes in Net Assets for the Port Hudson Community Hospital for the year ended December 31,2020. Assume beginning net assets are $7,165,000.
I also need help with the statement of changes
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