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During 2020, the following transactions were recorded by the Port Hudson Community Hospital, a private sector not-for-profit institution: 1. Gross charges for patient services, all charged to Patient Accounts Receivable, amounted to $1,940,000. Estimated contractual adjustments with third-party payors amounted to $545,000 and the Hospital estimated implicit price concessions would total $24,000. 2. Charity services, not included in transaction 1, would amount to $94,000, had billings been made at gross amounts. 3. Other revenues, received in cash, were parking lot, $34,000; cafeteria, $56,000; gift shop, $12,000. 4. Cash gifts restricted by the donor for programs amounted to $37,900 for the year. During the year, $75,200 was expended for technician salaries supporting the program identified by the donor (debit Operating Expense-Salaries and Benefits). 5. Mortgage bond payments amounted to $72,400 for principal and $44,800 for interest. Assume unrestricted resources are used. 6. During the year, the hospital received, in cash, unrestricted contributions of $61,600 and unrestricted income of $52,500 from endowment investments. (It is the hospital's practice to treat unrestricted gifts as nonoperating income.) 7. New equipment, costing $180,000, was acquired, using donor-restricted cash that was on hand at the beginning of the year. 8. An old piece of lab equipment that originally cost $190,000 and that had an undepreciated cost of $38,000 was sold for $21,000 cash. 9. At the end of 2020, pledges (restricted as to purpose) were received in the amount of $130,000. These are intended to be received and expended in 2021. 10. Cash contributions were received from donors restricted for plant acquisition, $280,000. 11. Bills were received for the following items: Utilities $157,200 and Insurance $91,200. These will be paid in January of 2021. 12. Depreciation of plant and equipment amounted to $222,000. 13. Cash payments on accounts payable amounted to $205,800. Another $832,200 was expended on wages and benefits. 14. Cash collections of patient accounts receivable amounted to $1,208,000. These were in settlement of patient accounts totaling $1,657,000. Contractual adjustments associated with these totaled $428,000 and price concessions totaled $21,000. 15. Closing entries were prepared. Required: a. Record the transactions in the general journal of the Port Hudson Community Hospital. b. Prepare a Statement of Operations for the Port Hudson Community Hospital for the year ended December 31, 2020. c. Prepare a Statement of Changes in Net Assets for the Port Hudson Community Hospital for the year ended December 31, 2020. Assume beginning net assets are $7,210,000. Transaction General Journal Debit Credit 1a Patient Accounts Receivable 1,940,000 Operating Revenue-Without Donor Restrictions-Patient Service Reven 1,940,000 1b 545,000 Contractual Adjustments Allowance for Contractual Adjustments 545,000 1c 24,000 0 Provision for Implicit Price Concessions Allowance for Implicit Price Concessions 24,000 02 No Journal Entry Required 03 Cash 102,000 Operating Revenue-Without Donor Restrictions Other Revenue 102,000 4a Cash 37,900 RevenuesWith Donor RestrictionsContributions 37,900 4b 75,200 Operating ExpenseSalaries and Benefits Cash 75,200 0 4C Reclassifications from Net Assets With Donor RestrictionsSatisfaction of P9 37,900 Reclassifications to Net Assets Without Donor RestrictionsSatisfaction 37,900 05 72,400 Mortgage Bonds Payable Operating Expense-Interest ololo 44,800 Cash 117,200 06 Cash 114,100 Nonoperating Income-Without Donor RestrictionsGifts and Bequests 61,600 Nonoperating Income-Without Donor RestrictionsIncome on Investme 52,500 7a 180,000 > Equipment Cash Blo 180,000 7b Reclassifications from Net Assets With Donor RestrictionsSatisfaction of oi 180,000 Reclassifications to Net Assets Without Donor RestrictionsSatisfaction 180,000 o 08 Cash Accumulated DepreciationEquipment Loss on Sale of Equipment-Unrestricted Equipment ooool 21,000 152,000 17,000 190,000 09 130,000 Contributions Receivable RevenuesWith Donor RestrictionsContributions 130,000 10 Cash 280,000 RevenuesWith Donor RestrictionsContributions 280,000 11 Operating Expense-Utilities Operating Expense Insurance Accounts Payable 157,200 91,200 248,400 I 12 222,000 Operating Expense-Depreciation Accumulated Depreciation Equipment OOI 222,000 13a 205,800 Accounts Payable Cash 205,800 13b 832,200 Operating ExpenseSalaries and Benefits Cash 832,200 14 Cash Allowance for Contractual Adjustments Allowance for Implicit Price Concessions Patient Accounts Receivable OOOO 1,208,000 428,000 21,000 1,657,000 15a Operating Revenue-Without Donor RestrictionsPatient Service Revenue 1,940,000 Operating Revenue-Without Donor RestrictionsOther Revenue 102,000 Nonoperating Income-Without Donor Restrictions,Gifts and Bequests 61,600 Nonoperating Income-Without Donor RestrictionsIncome on Investments 52,500 Reclassifications to Net Assets Without Donor RestrictionsSatisfaction of 180,000 Reclassifications to Net Assets Without Donor RestrictionsSatisfaction of F 37,900 545,000 24,000 17,000 Contractual Adjustments Provision for Implicit Price Concessions Loss on Sale of Equipment-Unrestricted Operating Expense-Depreciation Operating ExpenseSalaries and Benefits Operating Expense-Utilities Operating Expense Insurance Operating Expense-Interest Net Assets Without Donor Restrictions 222,000 907,400 157,200 91,200 44,800 365,400 OOOOOOOOO 15b RevenuesWith Donor RestrictionsContributions 447,900 Reclassifications from Net Assets With Donor RestrictionsSatisfaction 180,000 Reclassifications from Net Assets With Donor RestrictionsSatisfaction o 37,900 Net Assets With Donor Restrictions 230,000 PORT HUDSON COMMUNITY HOSPITAL Statement of Operations For the Year Ended December 31, 2020 Revenues Without Donor Restrictions: Patient Service RevenuesNet of Contractual Adjustments Other Operating Revenues OO $ 1,940,000 X 102,000 Total Revenues 2,042,000 Net Assets Released From Restrictions: Satisfaction of Program Restrictions 37,900 2,079,900 Total Operating Revenues Operating Expenses: Salaries and Benefits Utilities Insurance Depreciation 907,400 157,200 OOOO 91,200 222,000 Total Operating Expenses 1,377,800 Other Income: Unrestricted Gifts and Bequests Income on Endowment Investments 61,600 52,500 Total Other Income 114,100 114,100 Excess of Revenues Over Expenses Net Assets Released from Restrictions: Satisfaction of Capital Acquisition Restrictions Loss on Sale of Equipment 180,000 (17,000) Increase in Net Assets without Donor Restrictions > $ 277,100 PORT HUDSON COMMUNITY HOSPITAL Statement of Changes in Net Assets For the Year Ended December 31, 2020 Net Assets without Donor Restrictions: Excess of Revenues Over Expenses Net Assets Released From Restrictions: Satisfaction of Capital Acquisition Restrictions Loss on Sale of Equipment $ 702,100 180,000 (17,000) Increase in Net Assets without Donor Restrictions 865,100 Net Assets with Donor Restrictions: Contribution Revenue Net Assets Released From Restrictions 447,900 447,900 Increase in Net Assets with Donor Restrictions Increase in Net Assets Net Assets, Beginning of Year Net Assets, End of Year 895,800 1,760,900 X 7,210,000 $ 8,970,900