The following selected events and transactions were recorded by Milos County Hospital.

Gross charges for hospital services, all charged to accounts and notes receivable, were as follows:

Patient service revenue

$1,668,100

The hospital cafeteria and gift shop had cash sales of $296,900.

Additional information determined subsequently to recording patient service revenues and relating to the current year is as follows:

Contractual adjustments	$	648,000
Provision for bad debts		31,800
Charity care		263,000

A federal cost reimbursement research grant of $366,000 was awarded. As of the end of the year, $360,000 in expenses related to the grant had been made.

Vouchers totaling $1,363,340 were issued for the following items:

Fiscal and administrative services expenses	$	202,440
General services expenses		254,700
Nursing services expenses		601,000
Other professional services expenses		187,200
Inventory		109,200
Expenses accrued at December 31		8,800

Collections of accounts receivable totaled $1,175,000. Accounts written off as uncollectible amounted to $13,500.

Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,039,200.

Supplies of $101,370 were issued to nursing services.

On December 31, accrued interest income on investments was $2,400.

Depreciation of buildings and equipment was as follows:

Buildings	$	67,000
Equipment		89,000

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 first account field.)

a-2. Prepare closing entries 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 first account field.)

b. Calculate the net patient service revenue that would be reported on the statement of revenues, expenses, and changes in net position.