I need help with the journal at the bottom, only the two wrong calculations with red X.

The following selected events and transactions were recorded by Milos County Hospital.

1. Gross charges for hospital services, all charged to accounts and notes receivable, were as follows:

Patient service revenue

$1,667,500

1. The hospital cafeteria and gift shop had cash sales of $296,600.
2. Additional information determined subsequently to recording patient service revenues and relating to the current year is as follows:

Contractual adjustments	$	645,000
Provision for bad debts		31,500
Charity care		262,700

1. A federal cost reimbursement research grant of $363,000 was awarded. As of the end of the year, $330,000 in expenses related to the grant had been made.
2. Vouchers totaling $1,356,440 were issued for the following items:

Fiscal and administrative services expenses	$	200,940
General services expenses		254,400
Nursing services expenses		598,000
Other professional services expenses		186,900
Inventory		107,700
Expenses accrued at December 31		8,500

1. Collections of accounts receivable totaled $1,172,000. Accounts written off as uncollectible amounted to $13,200.
2. Cash payments on vouchers payable (paid to employers and suppliers) during the year were $1,037,700.
3. Supplies of $101,070 were issued to nursing services.
4. On December 31, accrued interest income on investments was $2,100.
5. Depreciation of buildings and equipment was as follows:

Buildings	$	64,000
Equipment		86,000

11. On December 31, closing entries were made in the general journal. Required

1. a-1.Make journal entries for each of the transactions in accordance with the standards for a governmental health care entity that follows proprietary fund accounting.(If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
2. a-2.Make closing entries in accordance with the standards for a governmental health care entity that follows proprietary fund accounting.(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	1,667,500
		Patient Service Revenue		1,667,500
B	02	Cash	296,600
		Revenues?Other		296,600
C	03	Contractual Adjustments	645,000
		Provision for Bad Debts	31,500
		Patient Service Revenue	262,700
		Accounts and Notes Receivable		907,700
		Allowance for Uncollectible Accounts		31,500
D	4(a)	Research Expenses	330,000
		Cash		330,000
E	4(b)	Cash	330,000
		Revenues?Grants and Contributions		330,000
F	05	Fiscal and Administrative Service Expenses	200,940
		General Service Expenses	254,400
		Nursing Services Expenses	598,000
		Other Professional Services Expenses	186,900
		Inventory	107,700
		Accrued Expenses Payable	8,500
		Vouchers Payable		1,356,440
G	06	Cash	1,172,000
		Allowance for Uncollectible Accounts	13,200
		Accounts and Notes Receivable		1,185,200
H	07	Vouchers Payable	1,037,700
		Cash		1,037,700
I	08	Nursing Services Expenses	101,070
		Inventory		101,070
J	09	Accrued Interest Receivable	2,100
		Investment Income		2,100
K	10	Depreciation Expense	150,000
		Accumulated Depreciation?Buildings		64,000
		Accumulated Depreciation?Equipment		86,000

Investment Income RevenuesGrants and Contributions RevenuesOther Net PositionUnrestricted Contractual Adjustments Provision for Bad Debts Research Expenses Fiscal and Administrative Service Expenses General Service Expenses Nursing Services Expenses other Professional SONiDB'S Expenses Depreciation Expense 0 E G