Problem 18-4 (Lo 10) Journal entries, statement of activities. The following selected events relate to the 2019 activities of Fall Nursing Home, Inc., a not-for-profit agency: a. Gross patient service revenue totaled $2,200,000. The provision for uncollectible accounts was estimated at $92,000. The allowance for contractual adjustments was increased by $120,000. b. After a conference with representatives of Gold Star Insurance Company, differences between the amounts accrued and subsequent settlements reduced receivables by $60,000. c. A grateful patient donated securities with a cost of $30,000 and a fair value at date of dona tion of $75,000. The donation was restricted to expenditure for modernization of equip- ment. The donation was accepted