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table [ [ Account , Debit,Credit ] , [ Patient accounts receivable, 2 , 6 4 0 , 0 0 0 , 0 ]
tableAccountDebit,CreditPatient accounts receivable,Patient service revenue, To record patient service revenues for the year.Provision for contractual adjustments,Patient accounts receivable,a To record the adjustment for Medicare patient revenue.Provision for contractual adjustments,Patient accounts receivable,b To record the initial adjustment for third partypatient revenue.Provision for uncollectible accounts,Allowance for uncollectible receivables,c To record the estimate of uncollectible selfpay revenues.Provision for charity care,Patient accounts receivable,d To record adjustment for charitypatient revenue.InventoriesAccounts payable, To record purchase of inventories.Health care services expenses,General expenses,Administrative expenses,Accounts payable, To record operating expenses.,, What is the net patient service revenue?
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