Please help with the two incorrect values ( net assets release from restrictions and increase in net assets). please show calculations.

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These are the answers I have tried that were incorrect :

Net assets released from restrictions does not equal $0, $155,000 , $31,100, $186,100, $22,100, $356,600

Increase in net assets does not equal $0, $730,700, $356,600, $7,090,000

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 $1,860,000. Estimated contractual adjustments with third-party payors amounted to $505,000 and the Hospital estimated implicit price concessions would total $16,000. 2. Charity services, not included in transaction 1, would amount to $78,000, had billings been made at gross amounts. 3. Other revenues, received in cash, were parking lot, $26,000; cafeteria, $44,000; gift shop, $8,000. 4. Cash gifts restricted by the donor for programs amounted to $31,100 for the year. During the year, $60,800 was expended for technician salaries supporting the program identified by the donor (debit Operating Expense-Salaries and Benefits). 5. Mortgage bond payments amounted to $59,600 for principal and $35,200 for interest. Assume unrestricted resources are used. 6. During the year, the hospital received, in cash, unrestricted contributions of $50,400 and unrestricted income of $42,500 from endowment investments. (It is the hospital's practice to treat unrestricted gifts as nonoperating income.) 7. New equipment, costing $164,000, 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 $110,000 and that had an undepreciated cost of $22,000 was sold for $13,000 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, $213,000. 11. Bills were received for the following items: Utilities $146,800 and Insurance $84,800. These will be paid in January of 2021. 12. Depreciation of plant and equipment amounted to $198,000. 13. Cash payments on accounts payable amounted to $184,200. Another $813,800 was expended on wages and benefits. 14. Cash collections of patient accounts receivable amounted to $1,192,000. These were in settlement of patient accounts totaling $1,617,000. Contractual adjustments associated with these totaled $412,000 and price concessions totaled $13,000. 15. Closing entries were prepared. No Transaction Credit Debit 1,860,000 1 General Journal Patient Accounts Receivable Operating Revenue-Without Donor RestrictionsPatient Service Revenue 1a 1,860,000 2 1b 505,000 Contractual Adjustments Allowance for Contractual Adjustments 505,000 3 10 16,000 Provision for Implicit Price Concessions Allowance for Implicit Price Concessions 16,000 4 02 No Journal Entry Required 5 03 78,000 Cash Operating Revenue-Without Donor Restrictions Other Revenue 78,000 6 4a 31,100 Cash RevenuesWith Donor RestrictionsContributions 31,100 7 4b 60,800 Operating ExpenseSalaries and Benefits Cash 60,800 8 4c 31,100 Reclassifications from Net Assets With Donor Restrictions, Satisfaction of Program Restrictions Reclassifications to Net Assets Without Donor Restrictions, Satisfaction of Program Restrictions 31,100 9 05 Mortgage Bonds Payable Operating Expense-Interest Cash 59,600 35,200 94,800 10 06 92,900 Cash Nonoperating Income-Without Donor Restrictions,Gifts and Bequests Nonoperating Income-Without Donor RestrictionsIncome on Investments of Endowment Funds 50,400 42,500 11 7a 164,000 Equipment Cash 164,000 12 7b Reclassifications from Net Assets With Donor Restrictions, Satisfaction of Capital Acquisition Restrictions 164,000 Reclassifications to Net Assets Without Donor Restrictions- Satisfaction of Capital Acquisition Restrictions 164,000 13 08 Cash Accumulated Depreciation Equipment Loss on Sale of Equipment-Unrestricted Equipment 13,000 88,000 9,000 110,000 14 09 130,000 Contributions Receivable RevenuesWith Donor RestrictionsContributions 130,000 15 10 213,000 Cash RevenuesWith Donor RestrictionsContributions 213,000 16 11 Operating Expense-Utilities Operating ExpenseInsurance Accounts Payable 146,800 84,800 231,600 17 12 198,000 Operating Expense-Depreciation Accumulated Depreciation-Equipment 198,000 18 13a 184,200 Accounts Payable Cash 184,200 19 13b Operating Expense-Salaries and Benefits Cash 813,800 813,800 20 14 Cash Allowance for Contractual Adjustments Allowance for Implicit Price Concessions Patient Accounts Receivable 1,192,000 412,000 13,000 1,617,000 21 15a 78,000 50,400 1,860,000 164,000 42,500 31,100 Operating RevenueWithout Donor RestrictionsOther Revenue Nonoperating Income-Without Donor RestrictionsGifts and Bequests Operating RevenueWithout Donor RestrictionsPatient Service Revenue Reclassifications to Net Assets Without Donor Restrictions, Satisfaction of Capital Acquisition Restrictions Nonoperating IncomeWithout Donor RestrictionsIncome on Investments of Endowment Funds Reclassifications to Net Assets Without Donor Restrictions, Satisfaction of Program Restrictions Net Assets Without Donor Restrictions Contractual Adjustments Loss on Sale of EquipmentUnrestricted Provision for Implicit Price Concessions Operating Expense-Depreciation Operating Expense-Utilities Operating ExpenseSalaries and Benefits Operating ExpenseInsurance Operating ExpenseInterest 356,600 505,000 9,000 16,000 198,000 146,800 874,600 84,800 35,200 22 15b Revenues-With Donor Restrictions-Contributions 374,100 164,000 Reclassifications from Net Assets With Donor Restrictions, Satisfaction of Capital Acquisition Restrictions Reclassifications from Net Assets With Donor Restrictions, Satisfaction of Program Restrictions Net Assets With Donor Restrictions 31,100 179,000 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 $ 1,339,000 78,000 1,417,000 Total Revenues Net Assets Released From Restrictions: Satisfaction of Program Restrictions 31,100 1,448, 100 > Total Operating Revenues Operating Expenses: Salaries and Benefits Depreciation Utilities Insurance Interest 874,600 198,000 146,800 84,800 35,200 >> Total Operating Expenses Operating Income Other Income: 1,339,400 108,700 1,339,400 108,700 Total Operating Expenses Operating Income Other Income: Unrestricted Gifts and Bequests Income on Endowment Investments 50,400 42,500 92,900 201,600 Total Other Income Excess of Revenues Over Expenses Net Assets Released from Restrictions: Loss on Sale of Equipment Satisfaction of Capital Acquisition Restrictions (9,000) 164,000 Increase in Net Assets without Donor Restrictions $ 356,600 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 $ 201,600 164,000 (9,000) Increase in Net Assets without Donor Restrictions 356,600 Net Assets with Donor Restrictions: Contribution Revenue Net Assets Released From Restrictions 374,100 Increase in Net Assets with Donor Restrictions Increase in Net Assets Net Assets, Beginning of Year Net Assets, End of Year 374,100 0 7,090,000 $ 7,090,000