Excel Templates Provided:

As of January 1, 2017, the trial balance for Haven Hospital was as follows Debits $ 830,000 3,250,000 Credits Cash Patient Accounts Receivable Allowance for Uncollectible Patient Accounts Receivable Contributions Receivable Allowance for Uncollectible $ 650,000 2,480,000 353,000 130,000 1,700,000 10,100,000 7,500,000 Supplies Investments-Board Designated Property, Plant, and Equipment Accumulated Depreciation Property, Plant, and Equipment Accounts Payable Long-Term Debt-Current Installment Long-Term Debt-Noncurrent Net Assets-Unrestricted-Board Designated Net Assets-Unrestricted-Undesignated Net Assets-Temporarily Restricted Net Assets-Permanently Restricted 4,600,000 600,000 200,000 3,100,000 1,700,000 1,644.000 6,136,000 7,007,000 $25,990,000 Totals $25,990,000 During the fiscal year ended December 31, 2017, the following transactions occurred 1. Patient service revenue amounted to $20,990,000, all recorded on account. Contractual adjustments were recorded in the amount of $3,800,000. Uncollectible accounts are estimated to be $620,000. Cash was received on account in the amount of $17,600,000 As of January 1, 2017, the trial balance for Haven Hospital was as follows Debits $ 830,000 3,250,000 Credits Cash Patient Accounts Receivable Allowance for Uncollectible Patient Accounts Receivable Contributions Receivable Allowance for Uncollectible $ 650,000 2,480,000 353,000 130,000 1,700,000 10,100,000 7,500,000 Supplies Investments-Board Designated Property, Plant, and Equipment Accumulated Depreciation Property, Plant, and Equipment Accounts Payable Long-Term Debt-Current Installment Long-Term Debt-Noncurrent Net Assets-Unrestricted-Board Designated Net Assets-Unrestricted-Undesignated Net Assets-Temporarily Restricted Net Assets-Permanently Restricted 4,600,000 600,000 200,000 3,100,000 1,700,000 1,644.000 6,136,000 7,007,000 $25,990,000 Totals $25,990,000 During the fiscal year ended December 31, 2017, the following transactions occurred 1. Patient service revenue amounted to $20,990,000, all recorded on account. Contractual adjustments were recorded in the amount of $3,800,000. Uncollectible accounts are estimated to be $620,000. Cash was received on account in the amount of $17,600,000