Required: Prepare Journal entries to record the following transactions. 1 Patient service charges totaled $8,000,000; 1% is expected to be uncollectible and -15% is expected to be charity services, $880,000 of contractual adjustments are expected to be made 2 Received premium fees for the month, $100.000. Only half of the covered patients actually received any treatments during the month 3 Received contributions for a restricted program, $2,000,000 4 4. Incurred expenses for the restricted program, $1,200,500 5. Received contributions restricted for purchase of MRI equipment, $600,000 6 Purchased MRI equipment, $480,000 7 Received contribution in the form of a torm endowment, $300,000