St. Josephs Hospital began operations in December 2016 and had patient service revenues totaling $980,000 (based on customary rates) for the month. Of this, $122,000 is billed to patients, representing their insurance deductibles and co-payments. The balance is billed to third-party payers, including insurance companies and government health care agencies. St. Joseph estimates that 20 percent of these third-party payer charges will be deducted by contractual adjustment. The Hospitals fiscal year ends on December 31. Required: 1. Prepare the journal entries for December 2016. Assume that 15 percent of the amounts billed to patients will be uncollectible. 2. Prepare the journal entries for 2017 assuming the following:

1. $102,000 is collected from the patients during the year and $9,800 is written off.
2. Actual contractual adjustments total $186,000. The remaining receivable from third-party payers is collected.(PLEASE DO NOT COPY OTHET'S ANSWERS I NEED THE CORRECT JORNAL ENTRIES ).