The following are the financial transactions for an undisclosed Medical Center, a non profit organization, during January 1, 20X9 to December 31, 20X9.

Record each transaction in the journal using the T-account provided. Assume the clinic is on the accrual basis of accounting.

a. The undisclosed medical center provided patient services for the month (January, 20X9) totaling $4,450,000. Patients paid $800,000 in cash at the time of service, and the remaining balances are due in the future. Assume the patient service revenues are aggregated and recorded in the journal at one time at the last day of each month.