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 $1,665,900 The hospital cafeteria and gift shop had cash sales of $295,800. 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 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. 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 Collections of accounts receivable totaled $1,164,000. Accounts written off as uncollectible amounted to $12,400. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,033,700. Supplies of $100,270 were issued to nursing services. On December 31, accrued interest income on investments was $1,300. 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.

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 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