Knight Hospital provides $1,600 of routine services and $1,400 of ancillary services to a patient under a third-party contract that provides for 85 percent reimbursement to the hospital. The remaining 15 percent is not billable to the patient. Make general journal entries to record the services rendered to the patient and the collection of the patient's account. If the item should be blank, indicate this with a - (dash) in the answer box