Check My Work button is now enabled Item 9 Item 9 25 points Item Skipped During its current fiscal year, Evanston General Hospital, a not-for-profit health care organization, had the following revenue-related transactions (amounts summarized for the year). Services provided to inpatients and outpatients amounted to $9,756,000, of which $463,000 was for charity care; $941,000 was paid by uninsured patients; and $8,352,000 was billed to Medicare, Medicaid, and insurance companies. Donated pharmaceuticals and medical supplies valued at $278,000 were received and utilized as general expenses. Medicare, Medicaid, and third-party payors (insurance companies) approved and paid $5,378,000 of the $8,352,000 billed by the hospital during the year (see transaction 1). An unconditional contribution of $5,130,000 was received in cash from a donor to construct a new facility for care of Alzheimer's patients. The full amount is expendable for that purpose. No activity occurred on this project during the current year. A total of $1,134,000 was received from the following activities/sources: cafeteria and gift shop sales, $840,000; medical seminars, $138,000; unrestricted transfers from the Evanston General Hospital Foundation, $88,000; and fees for medical transcripts, $68,000. Uncollectible accounts totaling $4,550 were written off. The allowance for uncollectible receivables was increased by $7,670. Required Prepare journal entries for the preceding transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

No	Transaction	General Journal	Debit	Credit
A	01	Accounts and Notes Receivable	8,352,000
		Cash	941,000
		Patient Service Revenue		9,293,000
B	02	Cash
		Other Revenues
C	03	Cash	5,378,000
		Contractual Adjustments	2,974,000
		Accounts and Notes Receivable		8,352,000
D	04	Cash	5,130,000
		ContributionsWith Donor Restrictions		5,130,000
E	05	Cash	996,000
		Other Revenues		996,000
F	6(a)	Provision for Bad Debts
		Allowance for Uncollectible Accounts

Prepare the revenues, gains, and other support without donor restrictions section of Evanston General Hospitals statement of operations for the current year.

Evanston General Hospital
Statement of Operations (partial)
For the Current Year
Unrestricted Revenues, Gains, and Other Support:
Net Patient Service Revenue
Less: Provision for Bad Debts		$0
Other Revenue
Total Revenues and Gains