Problem IV: Champion Hospital, a private not-for-profit organiration, has the post-closing trial balance below as of January 1,2021 The following events occurred during 2021: a. Gross charges for hospital service, all charged to accounts teceivable, were as follows: Roonn and board charges $1,020,000 Charges for other professional services 286,000 b. Deductions from gross revenues were as follows: Provision for uncollectible receivables $50,000 Charity service 25,000 c. The hospital paid $36,000 to retire mortgage bonds payable with an equivalent book value. d. During the year, the hospital reeeived general contributions of $150,000 and income of $12,500 from endowmeni investments. Inconse received on endowment investments is unrestrictod. c. Patients were billed $5,000 for television rental. f. $50,000 of donor specified contributions were used to acquire new equipment. The bospital policy is to release donor restrictions when asset is placed in service. g. A sterilizer that originally cost $45,000 and had a book value of $5,000 was sold for $6,000. h. Vouchers were issued for the following items: i. Collections on accounts receivable totaled 5990,000 . Accounts wrimen off as uncollectible amounted to $15,000. Collections from third-party payers included $60,000 that is restricted to plant replacement. j. Cash payments on voachers payable during the year were $920,000. Instructions: Prepare journal entries for the events. Indicate whether each entry would affect unrestricted (UR). temporarily restricted (TR), of permanent restricted (PR) net assets. Expense data are recorded based on types of services provided