i just need journal entry 2

Debit Ref. 1 0 0 Journal entries Prepare journal entries to record the following transactions of a nonprofit hospital: 1. The hospital billed its uninsured patients for $250,000. Based on historical experience, it expects to collect 45 percent of that amount over time. 2. Nurses and doctors employed by the hospital were paid their salaries, $100,000 3. The chief administrative officer was paid her salary of $10,000. 4. The hospital paid its utility bill, $5,000 (Transactions 5 - 8 immediately follow.) If a transaction does not require a journal entry, select No entry as your answers and leave the Debit and credit answers blank Description Credit Patient accounts receivable 250,000 Patient service revenues 250,000 To record gross patient service revenue. Provision for implicit concessions 137.500 Patient accounts receivable 137,500 To record an adjustment for the estimated uncollectible amount 100,000 0 Accumulated depreciation 100,000 Administrative services expense 10,000 0 Cash 10,000 Contribution revenue (or gains)-Support with donor restrictions Contribution revenue (or gains)-Support without donor restrictions 5,000 Depreciation expense 5,000 General services expense Patient accounts receivable Patient care expense rofit hospital: Patient service revenues 5. Provision for contractual adjustments 6.9 Provision for implicit concessions se in the hospital gift shop. No entry 7. The picorico Wece established rates. The prospective billing arrangement 8. An unrestricted donation of $4,000 was received 0 2 0 3 0 0 0 Pre If a transaction does not require a journal entry, select No entry as your answers and leave the Debit and Credit answers blan Description Debit Credit Ref. 5 Depreciation expense Armsadanm rinn 34,000 0