During its current fiscal year, Evanston General Hospital, a not$-$for$-$profit health care organization, had the following revenuerelated transactions $($amounts summarized for the year$).$

Services provided to inpatients and outpatients amounted to $$9,684,000,$ of which $$457,000$ was for charity care; $$935,000$ was paid by uninsured patients; and $$8,292,000$ was billed to Medicare, Medicaid, and insurance companies.

Donated pharmaceuticals and medical supplies valued at $$272,000$ were received and utilized as general expenses.

Medicare, Medicaid, and third$-$party payors $($insurance companies$)$ approved and paid $$5,372,000$ of the $$8,292,000$ billed by the hospital during the year $($see transaction $1).$

An unconditional contribution of $$5,070,000$ was received in cash from a donor to construct a new facility for care of Alzheimer's patients. The full amount is expendable for that purpose. No activity occurred on this project during the current year.

A total of $$1,056,000$ was received from the following activities$/$sources: cafeteria and gift shop sales, $$780,000$; medical seminars, $$132,000$; unrestricted transfers from the Evanston General Hospital Foundation, $$82,000$; and fees for medical transcripts, $$62,000.$

The implicit price concessions increased by $$4,670.$

Required

a$.$ Prepare journal entries for the preceding transactions.

b$.$ Prepare the revenues, gains, and other support without donor restrictions section of Evanston General Hospital's

Journal entry worksheet

A

B

C

D

E

F

Record the $$9,684,000$ patient services provided, of which $$457,000$ was for charity care; $$935,000$ was paid by uninsured patients; and $$8,292,000$ was billed to Medicare, Medicaid, and insurance companies.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[01,$Patient Service Revenue,grad,,$],[$Charitable Revenue,,,$],[,Y,,,],[,,,,],[,,,,],[,,,,]]$