The following events are for a not-for-profit hospital. The hospital records expense data based on the nature of the expense, such as wages, salaries, and benefits. Required: Prepare the necessary journal entries. Notes: Read carefully and follow strictly so that Bb can grade you correctly! 1. Use comma in numbers, one thousand is 1,000, not 1000. No $ sign. 2. If no entry is required, write N/A. 3. For accounts, only use the following: Cash, A/Rec, Exp-Uncoll, Exp-contAdj, Exp-ProfServ, Exp-NurServ, Salary/P, Allowance, Inventory, UR/Rev, TR/Rev, PR/Rev, UR/NetA, TR/NetA, PR/NetA. 4. Copy account names accurately to receive credits. Names are not case sensitive. a. Patient services amount to $300,000 including $50,000 charity care. A 5% allowance for uncollectibles is to be recorded. Account A/Rec Dr. 250,000 Account UR/Rev Cr. 250,000 Account Exp-Uncoll Dr. 12,500 Account Allowance Cr. 12,500 b. Of $70,000 gross billings in part (a), third-party payors remitted $62,000 in full settlement. The remaining $8,000 is a contractual adjustment. Account Cash Dr. 62,000 Account Exp-ContAdj Dr. 8,000 Account A/Rec Cr. 70,000 c. Supplies costing 577,000 were requisitioned from inventory maintained on a perpetual basis. These supplies were used by professional services. Account Exp-ProfServ Dr. 77,000 Account Inventory Cr. 77,000 d. Nurses' salaries of $110,000 were incurred. Of this amount, $8,000 of accrued benefits were unpaid. Ignore payroll deductions Account Exp-NurServ Dr. 118,000 Account Salary/P Cr. 110,000 Account Allowance Cr. 8,000 e. $200,000 of the temporarily restricted net assets are reclassified to cover specified, current operations. Account UR/NetA Dr. 200,000 Account TR/NetA Cr. 200,000