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Please prepare journal entries, if needed, for the transactions below for Healthy Hospital, a not-for-profit hospital, for the year ended December 31, 2021. 1. Patients were billed $3,900,000, on account, and estimated contractual adjustments to third-party payers were $620,000 2. Regarding #1, actual contractual adjustments totaled $650,000. The remaining receivable from third-party payers is collected 3. Healthy Hospital had, at the beginning of the year. $59,000 in pledges made in the previous year, for which cash had not yet been received. These pledges had no purpose-related restrictions. The cash is now received and all the appropriate journal entries, including any reclassification entries, are made. 4. Healthy Hospital had a pledge drive in April, 2021, and $420,000 of pledges were received, 10% is estimated to be uncollectible. Cash receipts regarding these pledges are expected to be received this year. 5. Healthy Hospital had another pledge drive on DeceInber 28, 2021, and $55,000 of pledges were received, and again 10% is estimated to be uncollectible. These pledges are expected to be received in cash in 2022 6. On March 15, 2021, Healthy Hospital was awarded a $120,000 grant for Alzheimer's research. On April 12, Healthy Hospital incurred $45,000 of qualifying expenses under the grant, cash was paid. This is a cost reimbursement grant. Please record any necessary entries for March 15 and April 12. 7. Charity services were performed by Healthy Hospital. Had these services been billed, billings would have been $38,000 8. The hospital received $21,000 cash in unrestricted contributions, unrelated to the pledge drives described above. 9. The hospital gave up on; and wrote-off $8,000 of the pledges received in #4. 10. The hospital received $380,000 of the amounts pledged in #4. The remaining receivable was left on the books; the hospital hopes to collect that remaining amount 11. The hospital has a gift shop, and it sold merchandise for $86,000 cash. The cost of the merchandise sold was $48,000 12. The hospital receives a donation of $50,000 cash. The donor stipulated that the cash must be spent to for counselling of cancer patients. 13. $42,000 is paid by the hospital for counselling services for cancer patients. This is paid for by using the donation received in #12 14. On June 1, 2021, Healthy Hospital is awarded a $200,000 grant for training medical staff on various new surgical technologies. Cash is received on June 1, and the grant is to cover the period July 1, 2021 to August 31, 2021. Record the $200,000 cash receipt. 15. During July, 2021, Healthy Hospital expended $140,000, providing training activities as described in the grant award. 16. A CPA donated her time to paint a room in the maternity ward. Had professional painters provided this service, their fee would have been $6,000. 17. The hospital received $4,000,000 fair market value in stock from a donor, and it was stated that this stock must be an endowment, the earnings of which can be spent for any purpose. 18. $29,000 cash dividends were received from the stock in #17, and this was immediately spent for various services for children. Please prepare journal entries, if needed, for the transactions below for Healthy Hospital, a not-for-profit hospital, for the year ended December 31, 2021. 1. Patients were billed $3,900,000, on account, and estimated contractual adjustments to third-party payers were $620,000 2. Regarding #1, actual contractual adjustments totaled $650,000. The remaining receivable from third-party payers is collected 3. Healthy Hospital had, at the beginning of the year. $59,000 in pledges made in the previous year, for which cash had not yet been received. These pledges had no purpose-related restrictions. The cash is now received and all the appropriate journal entries, including any reclassification entries, are made. 4. Healthy Hospital had a pledge drive in April, 2021, and $420,000 of pledges were received, 10% is estimated to be uncollectible. Cash receipts regarding these pledges are expected to be received this year. 5. Healthy Hospital had another pledge drive on DeceInber 28, 2021, and $55,000 of pledges were received, and again 10% is estimated to be uncollectible. These pledges are expected to be received in cash in 2022 6. On March 15, 2021, Healthy Hospital was awarded a $120,000 grant for Alzheimer's research. On April 12, Healthy Hospital incurred $45,000 of qualifying expenses under the grant, cash was paid. This is a cost reimbursement grant. Please record any necessary entries for March 15 and April 12. 7. Charity services were performed by Healthy Hospital. Had these services been billed, billings would have been $38,000 8. The hospital received $21,000 cash in unrestricted contributions, unrelated to the pledge drives described above. 9. The hospital gave up on; and wrote-off $8,000 of the pledges received in #4. 10. The hospital received $380,000 of the amounts pledged in #4. The remaining receivable was left on the books; the hospital hopes to collect that remaining amount 11. The hospital has a gift shop, and it sold merchandise for $86,000 cash. The cost of the merchandise sold was $48,000 12. The hospital receives a donation of $50,000 cash. The donor stipulated that the cash must be spent to for counselling of cancer patients. 13. $42,000 is paid by the hospital for counselling services for cancer patients. This is paid for by using the donation received in #12 14. On June 1, 2021, Healthy Hospital is awarded a $200,000 grant for training medical staff on various new surgical technologies. Cash is received on June 1, and the grant is to cover the period July 1, 2021 to August 31, 2021. Record the $200,000 cash receipt. 15. During July, 2021, Healthy Hospital expended $140,000, providing training activities as described in the grant award. 16. A CPA donated her time to paint a room in the maternity ward. Had professional painters provided this service, their fee would have been $6,000. 17. The hospital received $4,000,000 fair market value in stock from a donor, and it was stated that this stock must be an endowment, the earnings of which can be spent for any purpose. 18. $29,000 cash dividends were received from the stock in #17, and this was immediately spent for various services for children