Heartland Hospital is a private hospital with a June 30 fiscal year end. Prepare the journal entries in good form. 1 $520,000 was received in pledges for temporarily restricted purposes. An allowance for uncollectible pledges was set up for $30,000. 2 Patient service revenue amounted to $3,130,000, all recorded on account. Contractual adjustments were recorded at 1,405,000. Uncollectible accounts are estmated at $240,000. 3 Other revenue (cafeteria, parking fees, etc) totaled $268,000, all received in cash. 4 Temporarily donor restricted net assets of 2,600,000 was expended for equipment. The Hospital's policy is to record all property, plant, and equipment as unrestricted. 5 Unrestricted gifts and bequests were received in cash for $340,000. 6 Patient accounts in the amount of $295,000 were written off. 7 Investment income on board-designated funds, which is limited by board policy to provide renewals and replacements, amounted to $75,000 and was received in cash. 8 Cash collected on patient accounts was $2,360,000. 9 Pledges receivable in the amount of $390,000 were received in cash. The pledges were unrestricted as to purpose. 10 Investment income received in cash was $24,000, restricted by donor agreement to be added to endowment balances. Dollar Amounts JE # Account Name Debit Credit