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 $9,684,000, 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.
2. Donated pharmaceuticals and medical supplies valued at $272,000 were received and utilized as general expenses.
3. 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).
4. 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.
5. 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.
6. Uncollectible accounts totaling $3,950 were written off. The allowance for uncollectible receivables was increased by $4,670.

Required

1. Prepare journal entries for the preceding transactions.(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

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