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

1. Services provided to inpatients and outpatients amounted to $9,624,000, of which $452,000 was for charity care; $930,000 was paid by uninsured patients; and $8,242,000 was billed to Medicare, Medicaid, and insurance companies.
2. Donated pharmaceuticals and medical supplies valued at $267,000 were received and utilized as general expenses.
3. Medicare, Medicaid, and third-party payors (insurance companies) approved and paid $5,367,000 of the $8,242,000 billed by the hospital during the year (see transaction 1).
4. An unconditional contribution of $5,020,000 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.
5. A total of $991,000 was received from the following activities/sources: cafeteria and gift shop sales, $730,000; medical seminars, $127,000; unrestricted transfers from the Evanston General Hospital Foundation, $77,000; and fees for medical transcripts, $57,000.
6. The implicit price concessions increased by $2,170.

Required

Prepare the revenues, gains, and other support without donor restrictions section of Evanston General Hospitals statement of operations for the current year.

No Transaction General Journal Debit Credit 01 Patient Accounts Receivable 8,242,000 Cash 930,000 Patient Service Revenue 9,172,000 B 02 267,000 General Expenses ContributionsWithout Donor Restrictions 267,000 03 Cash 5,367,000 2,875,000 Contractual Adjustments Patient Accounts Receivable 8,242,000 D 04 Cash 5,020,000 ContributionsWith Donor Restrictions 5,020,000 E 05 Cash 991,000 Other Revenues 991,000 F 06 Implicit Price Concessions for Individual Payors 2,170 Patient Accounts Receivable 2,170 Evanston General Hospital Statement of Operations (partial) For the Current Year Unrestricted Revenues, Gains, and Other Support: Net Patient Service Revenue Other Revenue Total Revenues and Gains 0