The Post-Closing Trial Balance for Blakely Hospital as of January

The post-closing trial balance for Blakely Hospital as of January 1, 2015, is as follows:
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$\begin{array}{lrr}&\text { Debit }&\text { Credit}\\\text { Cash } & 79,800 \\\text { Patient Accounts Receivable } & 37,000 & \\\text { Allowance for Receivables and Third-Party Contractual } & & 7,000 \\\text { Adjustments } & & \\\text { Inventory of Supplies } & 14,000 & \\\text { Long-Term Investments } & 146,200 & \\\text { Property, Plant, and Equipment } & 2,830,000 &\\\text { Accumulated Depreciation } & &564,000 \\\text { Endowment Investments } & 260,000 & \\\text { Vouchers Payable } && 16,000 \\\text { Accrued Expenses } & &6,000 \\\text { Mortgage Bonds Payable } && 150,000 \\\text { Unrestricted Net Assets } & &1,158,000 \\\text { Temporarily Restricted Net Assets } && 1,250,000 \\\text { Permanently Restricted Net Assets } & & \underline{216,000} \\& 3,367,000& 3,367,000\end{array}$
The following events occurred during 2015:
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Required:
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Using the following format, prepare journal entries for the events.Expense data are recorded based on types of services provided.
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Event $\quad$$\quad$$\quad$$\quad$ Journal Entry