Following are several unrelated transactions involving a hospital. 1. The hospital has a contractual agreement with a lender requiring that $610,000 in cash be set aside to meet its future debt payment. 2. The hospital accrued $1,610,000 in patient service revenues. Charity services of $470,000 were also provided. Contractual adjustments total $590,000. 3. An increase of $56,000 was recorded for bad debts. 4. General services of $210,000 were donated by technicians. Normally, the hospital would have purchased these specialized services. 5. An endowment contribution of $1,610,000 was received. 6. Investments held by the hospital increased in fair value by $43,000. 7. The hospital purchased $848,000 in equipment with resources that had been contributed in prior years for such a purchase. Required a. Prepare journal entries to record the foregoing transactions, assuming the hospital is a not-for-profit facility. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) b. Prepare journal entries to record the foregoing transactions, assuming the hospital is a business-type government facility. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)