Governmental Hospital. During 2017, the following selected events and transactions were recorded by Nichols County Hospital. Gross charges for hospital services, all charged to accounts and notes receivable, were as follows: Patient service revenues $1,664,900 The hospital cafeteria and gift shop had cash sales of $295,300. Additional information relating to current-year is as follows: Contractual adjustments. $632,000 Provision for bad debts $30,200 Charity Care $261,400 A federal cost reimbursement research grant of $350,000 was awarded. As of the end of the year, $200,000 in expenses related to the grant had been made. (Hint: See Chapter 4 for eligibility requirements.) Vouchers totaling $1,326,540 were issued for the following items: Fiscal and administrative services expenses $194,440 General services expenses $253,100 Nursing services expenses $585,000 Other professional services expenses $185,600 Inventory $101,200 Expenses accrued at December 31, 2017 $7,200 Collections of accounts receivable totaled $ 1,159,000. Accounts written off as uncollectible amounted to $11,900. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,031,200. During the year, the hospital received unrestricted cash contributions of $50,000 and unrestricted cash income from endowment investments of $6,500. Supplies of $99,770 were issued to nursing services. On December 31, 2017, accrued interest income on investments was $800. Depreciation of buildings and equipment was as follows: Buildings $51,000 Equipment $73,000 On December 31, 2017, closing entries were made in the general journal. Using this information, Show in general journal form the entries that should be made for each of the transactions and the closing entries in accordance with the standards for a governmental health care entity that follows proprietary fund accounting, as discussed in this chapter and Chapter 7. Using the available information, calculate the net patient service revenue that would be reported on the statement of revenues, expenses, and changes in net position. you have answer question