St. Mary's Hospital is a not-for-profit business-oriented hospital. During the year, premium revenue from capitation agreements amounted to $210,000, all of which was received in cash. Other Operating revenues, also collected in cash, are: $7,200 from the gift shop, $8,900 from parking lot fees, $4,100 from cafeteria operations and $25,300 from tuition. What is the appropriate journal entry to record this event