In 20X1, Greenwood Hospital, a not-for-profit entity, incurred nursing expenses of $135,000, professional services expenses of $80,000, administrative expenses of $50,000, and paid $320,000 cash for operating expenses. The hospital also has $120,000 of accumulated depreciation including the current depreciation expense of $22,000. The journal entry to record the operating expenses on Greenwood Hospital's books includes debits to