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 $9,804,000, of which $467,000 was for charity care; $945,000 was paid by uninsured patients; and $8,392,000 was billed to Medicare, Medicaid, and insurance companies. 2. Donated pharmaceuticals and medical supplies valued at $282,000 were received and utilized as general expenses. 3. Medicare, Medicaid, and third-party payors (insurance companies) approved and paid $5,382,000 of the $8,392,000 billed by the hospital during the year (see transaction 1). 4. An unconditional contribution of $5,170,000 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 $1,186,000 was received from the following activities/sources: cafeteria and gift shop sales, $880,000; medical seminars, $142,000; unrestricted transfers from the Evanston General Hospital Foundation, $92,000; and fees for medical transcripts. $72,000 6. The implicit price concessions increased by $9,670. 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 statement of operations for the current year. Prepare journal entries for the preceding transactions. (If no entry is required for a transaction/event, in the first account field.) Journal entry worksheet Record the $9,804,000 patient services provided, of which $467,000 was for charity care; $945,000 was paid by uninsured patients; and $8,392,000 was billed to Medicare, Medicaid, and insurance companies. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. 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.) Journal entry worksheet EF> Record the $282,000 donation of pharmaceuticals and medical supplies received and utilized as general expenses. Note: Enter debits before credits. Journal entry worksheet Record the $5,382,000 receipt, out of the $8,392,000 billed by the hospital during the year. Note: Enter debits before credits. Prepare journal entries for the preceding transactions. (If no entry is required for a transaction/ever in the first account field.) Journal entry worksheet Record the $5,170,000 received in cash from a donor to construct a new facility for care of Alzheimer's patients. Note: Enter debits before credits. Journal entry worksheet Record the $1,186,000 receipt, of which $880,000 is from cafeteria and gift shop sales; $142,000 from medical seminars; $92,000 as unrestricted transfers from the Evanston General Hospital Foundation; and $72,000 as fees for medical transcripts. Note: Enter debits before credits. Prepare journal entries for the preceding transactions. (If no entry is required for a transaction/event, sele in the first account field.) Journal entry worksheet Record the $9,670 increase in implicit price concessions. Note: Enter debits before credits