During the year ended December 31, 2020, Andersen Hospital (operated as a private not-for-profit entity) received and incurred the following:

Fair value of donated medicines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 54,000

Fair value of donated services (replacing salaried employees) . . . . . . . . . . . .       38,000

Fair value of donated services (not replacing salaried employees) . . . . . . . . .      11,000

Regular charges to patients (not charity care) . . . . . . . . . . . . . . . . . . . . . . . . . . .  176,000

Charity care charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 210,000

Provision for bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19,000

How should this private not-for-profit report each of these balances?