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 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-Contad), Exp-ProfServ, Exp-Nursery, Salary/P. Allowance for Uncoll, Inventory UnR/Rev. TempR/Rev, PermR/Rev. UnR/NetA, TempR/NetA. PermR/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 Dr. Account Cr. Account Dr. Account Cr. 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 Dr. Account Dr. Account Cr. c. Supplies costing $77,000 were requisitioned from inventory maintained on a perpetual basis. These supplies were used by professional services. Account Dr. Account Cr. d. Nurses' salaries of $110,000 were incurred of this amount, $8,000 of accrued benefits were unpaid. Ignore payroll deductions. Account Dr. Account Cr. Account Cr. e $200,000 of the temporarily restricted net assets are reclassified to cover specified, current operations, Account Dr. Account Cr