Record in general journal form the following selected transactions for Avalon General Hospital, a nongovernmental not-for-profit institution.

1. Gross charges for patient services rendered during the period amounted to $7,870,000, of which $350,000 represented charity care for indigent patients.

2. During the year the provision for bad debts was set at $190,000 and contractual adjustments amounted to $435,000.

3. A wealthy donor donated $2,000,000 to construct a new cardiology wing on the hospital.

4. During the year, the new cardiology wing (see item 3) was one-half completed at a cost of $1,000,000.

5 In 100 words, contrast the statement of cash flows that nongovernmental not-for-profit hospitals prepare to those that