Listed below are various financial transactions that were recorded in the books of St.

Joseph's Hospital, which is a private not-for-profit hospital.

(a) St' Joseph's billed patients $612,000 for services rendered. 4.5% of this amount is

expected to be uncollectible. The hospital anticipates that contractual adjustments with

insurance companies will total $87,000.

(b) St' Joseph's received $500,000 in the form of pledges which will support a campaign

undertaken to purchase new MRI equipment. All of the pledges are payable within one year

and the hospital expects 8% to be uncollectible.

(c) The hospital incurred charity care costs in the amount of $36,000 (at standard charges)

which was performed on an indigent patient.

(d) St. Joseph's collected $487,200 for the services billed in item (a) above. In addition,

actual contractual adjustments for these services amounted to $89,700. The hospital also

determined that $15,900 of the receivables were uncollectible and written off.

If you are the hospital's accountant, indicate below how the appropriate journal entries

should be recorded. Indicate the names of the accounts to be debited and credited and the

appropriate amounts.