During 2017, the following selected events and transactions were recorded by Milos County Hospital.

1.	Gross charges for hospital services, all charged to accounts and notes receivable, were as follows:

Patient service revenues

$1,667,700

2.	The hospital cafeteria and gift shop had cash sales of $296,700.
3.	Additional information determined subsequently to recording patient service revenues and relating to the current-year is as follows:

Contractual adjustments	$	646,000
Provision for bad debts		31,600
Charity care		262,800

4.	A federal cost reimbursement research grant of $364,000 was awarded. As of the end of the year, $340,000 in expenses related to the grant had been made.
5.	Vouchers totaling $1,358,740 were issued for the following items:

Fiscal and administrative services expenses	$	201,440
General services expenses		254,500
Nursing services expenses		599,000
Other professional services expenses		187,000
Inventory		108,200
Expenses accrued at December 31, 2017		8,600

6.	Collections of accounts receivable totaled $1,173,000. Accounts written off as uncollectible amounted to $13,300.
7.	Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,038,200.
8.	Supplies of $101,170 were issued to nursing services.
9.	On December 31, 2017, accrued interest income on investments was $2,200.
10.	Depreciation of buildings and equipment was as follows:

Buildings	$	65,000
Equipment		87,000

11.	On December 31, 2017, closing entries were made in the general journal.

Required

a-1.

Prepare journal entries for each of the transactions in accordance with the standards for a governmental health care entity that follows proprietary fund accounting. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Prepare closing entries in accordance with the standards for a governmental health care entity that follows proprietary fund accounting. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

.	Calculate the net patient service revenue that would be reported on the statement of revenues, expenses, and changes in net position.