Note : \\( = \\) journal entry has been entered b. Prepare the statement of operations for the qeneral fund without donor restrictions of Svcamore Hospltal. Required: a. Prepare journal entrles in the general fund for each of the transactions and events. Note: If no entry is required for a transaction/event, select \"No journal entry requlred\" In the first account fleld. A Record the entry for patient services provided. B Record the operating expenses incurred. C Record the entry for the contractual adjustments allowed as deductions from gross patient revenue. D Record the cash transfer from the Specific-Purpose Fund for payment of the approved operating costs. Credit E Record the cash transfer from the plant fund with donor restrictions to purchase new equipment. F Record the receipt of unrestricted gifts. Note : \\( = \\) journal entry has been entered The following are transactions and events of the general fund of Sycamore Hospltal, a not-for-profit entity, for the \\( 20 \\times 6 \\) fiscal year ending December 31, \\( 20 \\times 6 \\). 1. Provlded a total of \\( \\$ 6,600,000 \\) in patlent services. 2. Had total operating expenses of \\( \\$ 6,062,000 \\), as follows: Accounts credited for operating expenses other than depreclation: 3. Allowed contractual adjustments of \\( \\$ 250,000 \\) as deductions from gross patlent revenue. 4. Recelved a transfer of \\( \\$ 160,000 \\) from speclfic-purpose funds for payment of approved operating costs In accordance with the terms of the restricted glft. 5. Recelved a transfer of \\( \\$ 230,000 \\) from the temporarly restrlcted plant fund to purchase new equipment for the hospltal. 6. Recelved \\( \\$ 145,000 \\) of unrestricted glfts. 7. Collected accounts recelvable except for \\( \\$ 50,000 \\) written off. 8 . Reported a \\( \\$ 80,000 \\) Increase In the market value of the Investment securltles portfollo of the general fund from the beginnIng of the perlod. The board designated this entire Income for other than current operations. Requlred: a. Prepare journal entrles in the general fund for each of the transactions and events. Note: If no entry is required for a transaction/event, select \"No journal entry required\" In the first account field