Heartland Hospital is a private hospital with a June 30 fiscal year end. Prepare the journal entries in good form. 1 Patient service revenue amounted to $2,460,000, all recorded on account. Contractual adjustments were recorded at 1,305,000. Uncollectible accounts are estmated at $238,000. 2 $500,000 was received in pledges for temporarily restricted purposes. An allowance for uncollectible pledges was set up for $25,000. 3 Patient accounts in the amount of $188,000 were written off. 4 Other revenue (cafeteria, parking fees, etc) totaled $397,000, all received in cash. 5 Unrestricted gifts and bequests were received in cash for $210,000. 6 Temporarily donor restricted net assets of $1,800,000 was expended for equipment. The Hospital's policy is to record all property, plant and equipment as unrestricted. Pledges receivable in the amountof 460,00 were received n cash. The pledges were unrestricted as to purpose. 9 Investment income on board-designated funds, which is limited by board policy to provide renewals and replacements, amounted to $85,000 and was received in cash. 10 Investment income received in cash was $35,000, restricted by donor agreement to be added to endowment balances