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The following selected events and transactions were recorded by Milos County Hospital. 1. Gross charges for hospital services, all charged to accounts and notes receivable, were as follows: Patient service revenue $1,667,900 2. The hospital cafeteria and gift shop had cash sales of $296,800. 3. Additional information determined subsequently to recording patient service revenues and relating to the current year is as follows: Contractual adjustments Provision for bad debts Charity care $647,000 31,700 262,900 4. A federal cost reimbursement research grant of $365,000 was awarded. As of the end of the year, $350,000 in expenses related to the grant had been made. 5. Vouchers totaling $1,361,040 were issued for the following items: Fiscal and administrative services expenses General services expenses Nursing services expenses Other professional services expenses Inventory Expenses accrued at December 31 $ 201,940 254,600 600,000 187,100 108,700 8,700 6. Collections of accounts receivable totaled $1,174,000. Accounts written off as uncollectible amounted to $13,400. 7. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,038,700. 8. Supplies of $101,270 were issued to nursing services. 9. On December 31, accrued interest income on investments was $2,300. 10. Depreciation of buildings and equipment was as follows: Buildings Equipment $ 66,000 88,000 11. On December 31, closing entries were made in the general journal. Required a-1. Prepare journal entries for each of the transactions in accordance with the standards for a governmental health care entity that follows proprietary fund accounting. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) A Record the amount receivable towards patient services rendered. B The hospital cafeteria and gift shop had cash sales of $296,800. Record the contractual adjustment, charity care and provision for bad debts. D Record the payment for expenses related to research. E Record the reimbursement of research expenses from the grants and contributions account. F Record the expenses vouchers for the year. G Collections of accounts receivable totaled $1,174,000. Accounts written off as uncollectible amounted to $13,400. . Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,038,700. I Supplies of $101,270 were issued to nursing services. j On December 31, accrued interest income on investments was $2,300. K Record the depreciation expenses for the year. a-2. Prepare closing entries in accordance with the standards for a governmental health care entity that follows proprietary fund accounting. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) b. Calculate the net patient service revenue that would be reported on the statement of revenues, expenses, and changes in net position. MILOS COUNTY HOSPITAL Statement of Revenues, Expenses, and Changes in Net Position (partial) Patient Service Revenue Adjusted for Charity Care Less: Contractual Adjustments Less: Provision for Bad Debts Net Patient Service Revenue