The following selected events and transactions were recorded by Milos County Hospital. 1. Gross charges for hospital services, all charged to accounts and notes receivable, were as follows: 2. The hospital cafeteria and gift shop had cash sales of $296,500. 3. Additional information determined subsequently to recording patient service revenues and relating to the current year is as follows 4. A federal cost reimbursement research grant of $362,000 was awarded. As of the end of the year, $320,000 in expenses related t the grant had been made. 5. Vouchers totaling $1,354,140 were issued for the following items: 6. Collections of accounts receivable totaled $1,171,000. Accounts written off as uncollectible amounted to $13,100. 7. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,037,200. 8. Supplies of $100,970 were issued to nursing services. 9. On December 31 , accrued interest income on investments was $2,000. 0 . Depreciation of buildings and equipment was as follows: 11. On December 31, closing entries were made in the general journal. Required a-1. Prepare journal entries for each of the transactions in accordance with the standards for a governmental health care entity that follows proprietary fund accounting. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the b. Prepare journal entries to record the foregoing transactions, assuming the hospital is a business-type government facility. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet B CDEF D > The hospital has a contractual agreement with a lender requiring that $550,000 in cash be set aside to meet its future debt payment. Note: Enter debits before credits