ISt. Marvs Hospital is a private notforprofrt entity that provides heatdi care services to citizens of the small nrral comrnunity in which the hospital is located- The most recent construction at the hospital was nanced using HillBurton funds. During the current month; St. Mary's engaged in the following transactions. Make the appropriate journal entries for St. Mary's for the current month. a. Based on the hospital's established billing rate; services rendered to patients amounted to $t.5 milliorr- Of this amount $1,1; will be billed to Zeta Medical Group; a third-party payer that insures many state employees; $tEltlDD will be billed to uninsured patients; $1 tl is provided to indigents and will be considered charity care; and $E; was for services rendered to hospital employees- b. Zeta Medical Group pays for services rendered to its Won a rate schedule based on types of procedures rendered. For the services rendered during the current month to Zeta insures; Zeta will reimburse the hospital $9?5,. Part of the agreement between St. Mary's and Zeta is that Zeta WM" not be billed for the difference between the amount that the hospital bills and the amount that Zeta pays. c. Based on prior experience with uninsured patients; the Hospital estimates that $35;D of the $19D; will be uncollectible. d. The hospital provides a 5D percent discount for services rendered to its employees- e. The hospital recognizes the value of charity services rendered- f. The hospitat is the defendant in a malpractice suit- Attomeys for the hospital are reasonably sure the hospitat will be found liable and that the best estimate of the amount of the loss is $4;5DD;UUD. The hospital carries medical malpracce insurance with a $4_l}[l deductible ctause. g. The hospitat has numerous capital assets on its books. Straight-line depreciation on the assets is $35D; for the current period