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:

Patient service revenue

$1,665,900

1. The hospital cafeteria and gift shop had cash sales of $295,800.
2. Additional information determined subsequently to recording patient service revenues and relating to the current year is as follows:

Contractual adjustments	$	637,000
Provision for bad debts		30,700
Charity care		261,900

1. A federal cost reimbursement research grant of $355,000 was awarded. As of the end of the year, $250,000 in expenses related to the grant had been made.
2. Vouchers totaling $1,338,040 were issued for the following items:

Fiscal and administrative services expenses	$	196,940
General services expenses		253,600
Nursing services expenses		590,000
Other professional services expenses		186,100
Inventory		103,700
Expenses accrued at December 31		7,700

1. Collections of accounts receivable totaled $1,164,000. Accounts written off as uncollectible amounted to $12,400.
2. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,033,700.
3. Supplies of $100,270 were issued to nursing services.
4. On December 31, accrued interest income on investments was $1,300.
5. Depreciation of buildings and equipment was as follows:

Buildings	$	56,000
Equipment		78,000

11. On December 31, closing entries were made in the general journal. Required

1. 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.)

Journal entry worksheet Record the amount receivable towards patient services rendered. Note: Enter debits before credits. Journal entry worksheet The hospital cafeteria and gift shop had cash sales of $295,800. Note: Enter debits before credits. Journal entry worksheet Record the contractual adjustment, charity care and provision for bad debts. Note: Enter debits before credits. Journal entry worksheet Record the payment for expenses related to research. Note: Enter debits before credits. Journal entry worksheet Record the reimbursement of research expenses from the grants and contributions account. Note: Enter debits before credits. Journal entry worksheet $1,164,000. Accounts written off as uncollectible amounted to $12,400. Note: Enter debits before credits. Journal entry worksheet Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,033,700. Note: Enter debits before credits. Journal entry worksheet Supplies of $100,270 were issued to nursing services. Note: Enter debits before credits. Journal entry worksheet On December 31 , accrued interest income on investments was $1,300. Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. b. Calculate the net patient service revenue that would be reported on the statement of revenues, expenses, and changes in net position