Little Town Hospital is a private, not-for-profit hospital. The following information is available about the operations. Gross patient services charges totaled $4,000,000. Included in the above revenues are: charity services, $125,000; contractual adjustments, $350,000; courtesy allowances, $10,000; and estimated uncollectible amounts, $150,000. Premium fees receipts were $125,000. Purchased $40,000 of hospital supplies on account, with payments on that account, $36,000. Received cash donations for a new hospital wing of $1, 100,000. Paid contractor $275,000 for billed costs toward the new hospital wing. Instructions Make journal entries for the aforementioned transactions