This question deals with the items and the amounts that two entities, Mother Frances Hospital (Mother Frances) and City of St. Paul (St. Paul) should report in their financial statements. Fill in the blanks. Required 1. On July 1, 20X5, Mother Frances collected $3,000 in advance from St. Paul, a client. Under the contract, Mother Frances is obligated to perform medical exams for City of St. Paul employees evenly during the 12 months ending June 30, 20X6. Assume you are Mother Frances. Mother Francess income statement for the year ended December 31, 20X5, will report ___ of $ ___. (pp. 139140, 147) Mother Francess balance sheet at December 31, 20X5, will report ___ of $___. (pp. 139140, 147) 2. Assume now that you are City of St. Paul (St. Paul). St. Pauls income statement for the year ended December 31, 20X5, will report ___ of $___. (pp. 132, 147) St. Pauls balance sheet at December 31, 20X5, will report ___ of $___. (pp. 132, 147)