I have been working on this problem for quite some time now, and am completely stumped with how to finish it out. I have completed most of the journal entries except 9(b) as well as most of the balance sheet except the Unrestricted portion, help with the rest would be GREATLY appreciated!

The Edwards Lake Community Hospital balance sheet as of December 31, 2017, follows. EDWARDS LAKE COMMUNITY HOSPITAL Balance Sheet As of December 31, 2017 Assets Current assets: Cash and Cash Equivalents Accounts and notes receivable (net of uncollectible accounts of $16,900) Inventory $ 27,600 88,600 Total current assets Assets limited as to use: Cash Investments 521,800 $ 18,240 234,720 Total assets limited as to use Property, plant, and equipment: Land Buildings (net of accumulated depreciation of $1,624,100) Equipment (net of accumulated depreciation of $1,025,600) 252,960 215,600 2,898,500 1,861,000 Total property, plant, and equipment Total assets Liabilities and Net Assets 405,600 4,975,100 $ 5,749,860 Current liabilities: Accounts payable Accrued payroll Current portion of mortgage payable $ 47,200 555,000 Total current liabilities Long-term debt mortgage payable Total liabilities Net assets: Unrestricted Undesignate d Designated for plant Temporarily restricted 20,300 622,500 2,610,000 3,232,500 2,088,260 251,860 177,240 2,517,360 Total liabilities and net assets $ 5,749,860 The following are the transactions of Edwards Lake Community Hospital during the fiscal year ended December 31, 2017. (1) Information related to accrual of revenues and gains is as follows: Patient services revenue, gross Charity care Contractual adjustments to patient service revenues Other operating revenues (2) Cash received includes: $ 3,502,000 216,760 1,531,000 1,000,950 Interest on investments in Assets Limited as to Use Collections of receivables (3) Expenses of $896,500 were recorded in accounts payable and $1,460,990 in accrued payroll. Since some of the nursing expenses met a temporary net asset restriction, $99,500 was released from temporary restrictions. Administration expenses General services expenses Nursing services expenses Other professional services expenses (4) 8,450 2,966,100 451,980 527,110 1,032,900 345,500 Cash paid includes: Interest expense (allocated half to nursing services and half to general services) Payment on mortgage principal Accounts payable for purchases Accrued payroll $ 291,000 555,000 839,000 1,285,000 (5) (6) Interest of $1,730 accrued on investments in Assets Limited as to Use. Depreciation charges for the year amounted to $122,500 for the buildings and $134,000 for equipment. Depreciation was allocated 45 percent to nursing services, 15 percent to other professional services and 20 percent to each administrative and general services. (7) (a) (b) Other information: Provision for uncollectible receivables was determined to be adequate. Supplies inventory balances: Admin istration Genera l services Nursin g services Other professi onal servic es 12/31/2016 $ 11,300 12/31/2017 $ 9,500 12,000 14,500 22,500 19,000 42,800 51,000 Total $ 88,600 $ 94,000 s (c) (8) (9) Portion of mortgage payable due within one year, $555,000. A $685 unrealized loss on investments occurred. Nominal accounts were closed. Necessary adjustments were made to increase the Net AssetsUnrestricted, Designated for Plant. a-1. Prepare journal entry for the preceding transactions during the fiscal year ended December 31, 2017, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Transaction 01 02 3(a) 3(b) General Journal Debit Accounts and Notes Receivable 2,971,950 Contractual Adjustments 1,531,000 Credit Patient Service Revenue 3,502,000 Other Operating Revenues 1,000,950 Cash 2,966,100 Assets Limited as to UseCash 8,450 Accounts and Notes Receivable 2,966,100 Investment IncomeUnrestricted 8,450 Administrative Expenses 451,980 General Service Expenses 527,110 Nursing Services Expenses 1,032,900 Other Professional Services Expenses 345,500 Accounts Payable 896,500 Accrued Payroll 1,460,990 Net AssetsReleased from RestrictionsTemporarily Restricted 99,500 Net AssetsReleased from RestrictionsUnrestricted 99,500 04 Nursing Services Expenses 145,500 General Service Expenses 145,500 Mortage Payable 555,000 Accounts Payable 839,000 Accrued Payroll 1,285,000 Cash 05 Assets Limited as to UseInterest Receivable 2,970,000 1,730 Investment IncomeUnrestricted 06 7(a) 7(b) 1,730 Administrative Expenses 51,300 General Service Expenses 51,300 Nursing Services Expenses 115,425 Other Professional Services Expenses 38,475 Accumulated DepreciationBuildings 122,500 Accumulated DepreciationEquipment 134,000 Administrative Expenses 1,800 Nursing Services Expenses 3,500 Inventory 5,400 Other Professional Services Expenses 8,200 General Service Expenses 2,500 Mortage Payable 555,000 Mortage PayableCurrent Portion 08 Unrealized Loss on Investments Assets Limited as to UseInvestments 555,000 685 685 a-2. Prepare closing entries for the fiscal year ended December 31, 2017, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Transaction 9(a) 9(b) General Journal Debit Patient Service Revenue 3,502,000 Other Operating Revenues 1,000,950 Investment IncomeUnrestricted 10,180 Credit Contractual Adjustments 1,531,000 Administrative Expenses 505,080 General Service Expenses 721,410 Nursing Services Expenses 1,297,325 Other Professional Services Expenses 375,775 Unrealized Loss on Investments 685 Net AssetsUnrestricted, Undesignated Net AssetsUnrestricted, Designated for Plant 9(c) Net AssetsTemporarily Restricted 99,500 Net AssetsReleased from RestrictionsUnrestricted 99,500 Net AssetsUnrestricted 99,500 Net AssetsReleased from RestrictionsTemporarily Restricted 99,500 b. Prepare a balance sheet as of December 31, 2017. c-1. Prepare a statement of operations for the year ended December 31, 2017. c-2. Prepare a statement of changes in net assets for the year ended December 31, 2017.(Negative amounts should be indicated by a minus sign.) d. Prepare a statement of cash flows for the year ended December 31, 2017. (Negative amounts should be indicated by a minus sign.)