File Home Insert Draw Page Layout Formulas Data Review View Help Power Pivot X Calibri 29 General 11 - A B I J - - - - - - Paste ======= B $ % 948 - Conditional Format as "Cell Formatting Table Styles Clipboard Font Alignment Number Styles A16 fr B D E G H K M 7 8 9 Gross patient service revenue (total charges) $975,000 Contractual discounts and allowances to third-party payers 250,000 10 Charges for charity (indigent) care 100,000 Estimated provision for bad debts 50,000 11 12 A. Construct the revenue section of Integrated Physicians & Associates'income statement for the year ended December 31, 2015