Local Private Not-for-profit Health Care Entity:
	a.	Announced equipment acquisition plan; invested previously unrestricted cash					$ 160,000
	b.	Received donation stipulated to supplement nursing salaries					$ 80,000
	c.	Expended restricted funds received previous year for medicines					$ 25,000
	d.	Charged insured patients					$ 2,000,000
		Amount expected to be collected from third-party payors					$ 1,500,000
		Percentage chance of collecting above amount					80%
	e.	Charged uninsured patients					$ 1,000,000
		Amount expected to be collected					$ 250,000
		Percentage chance of collecting above amount					70%
	f.	Charged patients with little or no income					$ 600,000
		Charity cases, no collection attempt will be made.
	g.	Calculated depreciation expense					$ 110,000
		Percentage related to healthcare					70%
		Percentage related to administrative					20%
		Percentage related to fundraising					10%
	h.	Received interest income on investments from (a.)					$ 15,000
	i.	Estimated as uncollectible accounts from insured patients					$ 50,000
		Estimated as uncollectible accounts from uninsured patients					$ 20,000
	j.	Medications from (c.) were consumed					$ 25,000
	k.	Investments from (a.) were sold					$ 172,000
		Previously donated cash stipulated to be used for plant assets					25,000
		Equipment purchased					$ 197,000
	l.	Pledges received at end of year					$ 200,000
		Amount of pledges judged to be conditional					$ 38,000
		Amount of pledges with donor stipulated restrictions					$ 162,000
		Present value of the donor stipulated pledges					$ 131,000

Please finish all the entries below

Local Not-for-Profit Health Care Entity
General Journal
a.	Investments - Internally Restricted
		Cash						-
b.	Cash
		Contribution Revenue - net assets with donor restrictions						-
	Investments - permanently restricted
		Cash						-
c.	Medical Supplies
		Cash						-
	Reclassified - net assets with donor restrictions
		Reclassified - net assets without donor restrictions						-
d.	Accounts Receivable - covered patients
		Patient Service Revenues						-
e.	Accounts Receivable - uninsured patients
		Patient Service Revenues						-
f.	No Entry Required
								-
g.	Depreciation Expense - healthcare
	Depreciation Expense - administrative
	Depreciation Expense - fundraising
		Accumulated Depreciation						-
h.	Cash
		Interest Income - net assets with donor restrictions						-
i.	Bad Debt Expense - healthcare
		Allowance for Doubtful Accounts - covered patients
		Allowance for Doubtful Accounts - uninsured patients
j.	Pharmaceutical expense - healthcare
		Medical Supplies						-
k.	Cash
		Investments - internally restricted
		Gain on Sale of Investments -assets without donor restrictions
	Equipment
		Cash						-
	Reclassified - net assets with donor restrictions
		Reclassified - net assets without donor restrictions						-
l.	Accounts Receivable - unconditional pledges
		Contribution Revenue - net assets with donor restrictions						-
Local Not-for-profit Health Care Entity
Calculation of Changes in Net Assets
						Assets with Donor		Assets without Donor
						Restrictions		Restrictions
	Contribution Revenue
	Patient Service Revenues
	Interest Income
	Gain on Sale of Investments
	Reclassified from net assets with donor restrictions to net assets without donor restrictions
	Contributions, Revenues, and Reclassifications						-		-
	Expenses
	Healthcare
	Depreciation
	Bad Debts
	Pharmaceutical						-
	Administrative
	Depreciation
	Fundraising
	Depreciation
	Total Expenses						-		-
	Increase in Net Assets						-		-