Record the following events of Brooks Hospital:

1. Patients were billed for the following gross charges:

Room and board . . . . . . . . . . . .$400,000

Physicians' care. . . . . . . . . . . . . 350,000

Laboratory and radiology . . . . . 110,000

2. A donation of drugs with a fair value of $20,000 was received from a doctor. The drugs are normally purchased.

3. Revenues were reported from:

Newsstand and snack bar . . . . . $13,200

Parking lot charges . . . . . . . . . . 2,200

Vending machines. . . . . . . . . . . 9,800

4. A charity allowance of $22,000 was granted to indigent patients.

5. Contractual adjustments granted to patients for Medicare charges totaled $108,000.

6. The hospital recorded an increase in the provision of $26,000 for uncollectible receivables.