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.

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.