What are the journal entries for the following 14 problems? 1. The hospital received pledges without donor restrictions of $372,6000 and pledges with donor restrictions of $216,000. It collected all of the pledges without donor restrictions and $180,000 of the pledges with donor restrictions. 2. Cash gifts designated by donors for juvenile diabetes research amounted to $250,000 for the year. During the year, $000,000 was expended for juvenile diabetes research. 3. The total services provided by the hospital to all patients during the year amounted to $1,270,697 at the hospital’s established billing rates. Based on the rates with third-party payers, the hospital expects to collect approximately $889,488 (70 percent) of this amount. Due to current economic conditions, it expects that $113,423 (15 percent of the 70 percent) will have to be written off as bad debts. 4. It also provided $93,600 in charity care, which it never expected to collect. 5. It collected $864,225 in patient accounts in question 3, which were: The total services provided by the hospital to all patients during the year amounted to $1,270,697 at the hospital’s established billing rates. Based on the rates with third-party payers, the hospital expects to collect approximately $889,488 (70 percent) of this amount. Due to current economic conditions, it expects that $113,423 (15 percent of the 70 percent) will have to be written off as bad debts. 6. It earned and fully collected other operating revenues from its parking garage of $1,000,000, cafeteria of $820,000, and gift shop of $610,000. 7. It earned $27,072 in investment income, of which $18,144 is not restricted by donors and $8,928 is restricted. 8. The hospital sold marketable securities without donor restrictions to hire a well-known cancer researcher. It received $600,000 from investments that had a fair value of $550,000 at the end of the prior fiscal year. 9. It purchased equipment for its new gastroenterology unit of $435,600, all of which was paid for by liquidating marketable securities with donor restrictions. 10. It charged depreciation of $526,716. 11. Supplies were purchased in the amount of $800, 000, all on account. 12. It incurred $1,775,170 in wages and salaries, of which it paid $1,765,000. The balance was accrued. It also incurred $860,000 in other operating expenses (including those of auxiliary enterprises), of which it paid $797,750. The balance was vouchered (and thereby credited to accounts payable). 13. Other operating expenses for the year include insurance costs. However, under “retrospective” insurance policies, the hospital anticipates having to pay an additional $6,300 in premiums. 14. It incurred and paid $378,360 in cost related to contracts (an exchange transaction). It was reimbursed for $372,240 and expects to be reimbursed for the balance in the future. In addition, it received $5,400 in advances on other contracts.