Prepare the journal entries for the transactions below for a non-profit hospital general fund. (all amounts are in thousands)

(1) Received $35 from the plant replacement and expansion fund for acquiring fixed assets.

(2) Recorded the following operating expenses:

Depreciation expense $16

Bad debt expense 8

Inventories 10

Donated services 4

(3) Approved contractual adjustments of $125 from patients' bills.

(4) Provided $2,100 of patient services.