(TCO I) During the fiscal year of June 2012, Lincoln General Hospital, a not-for-profit healthcare organization, had the following revenue-related transactions. (The amounts are summarized for the entire year.) (1) Healthcare services that are provided to inpatients and outpatients amounted to $11,690,000, of which $620,000 were for charity cases, $972,000 was paid by uninsured patients, and $10,098,000 was billed to Medicare, Medicaid, and other insurance companies. (2) Pharmaceutical drugs and medicines sold by the hospital pharmacy amounted to $950,000, all of which was paid by the customer or the insurance companies. (3) Medicare, Medicaid, and third-party payors (insurance companies) approved and paid $8,150,000 of the $10,098,000 billed by the hospital during the year (please review transaction #1). (4) A contribution of $4,500,000 (of which is unconditional) was received in cash from a donor to construct a new facility for cancer patients. The full amount is expendable for that purpose. No activity has taken place during the current year. (5) A total of $940,000 was received from the following activities/sources: cafeteria and gift shop sales, $780,000, unrestricted transfers from the Claremont Hospital Foundation, $95,000 and fees for medical transcripts, $65,000. (6) The allowance for uncollectible receivables was increased by $1,670. Requirements: a. Record the preceding transactions in general journal form. b. Prepare the unrestricted revenues, gains, and other support section of Lincoln General Hospitals statement of operations for the current year. (Points : 40)