Listed Below Are Selected Transactions from the City of Watertown $\underline{\text{ Transactions: }}$

Listed below are selected transactions from the City of Watertown Hospital. All amounts are in thousands of dollars.

$\underline{\text{ Transactions: }}$
1. The hospital provided patient services during the year that had standard charges of $12,500. Contractual adjustments awarded to patients under contracts with insurance companies and under government programs totaled $2,000. Uncollectible accounts are expected to be approximately $800.
2. Nursing and other professional salaries paid during the year totaled $2,300.
3. Depreciation for the year was $500 for the building and $900 for equipment.
4. Medical supplies costing $2,600 were purchased during the year. The inventory of supplies increased from $200 at the beginning of the year to $300 at year end.
5. The hospital received a $4,000 to be used for the purchase of specialized diagnostic equipment.
6. The hospital received a $500 gift to be used for providing specialized coronary care services to patients.
7. The hospital purchased $2,000 of diagnostic equipment with the donation received for that purpose.
8. The hospital incurred $400 of operating expenses for the care of coronary patients consistent with the purposes of that donation.
9. The hospital issued $5,000 of 20-year, 8% bonds at par at mid-year to finance a new addition for the hospital.
10. The hospital estimates that malpractice claims against the hospital of $400 ultimately will result in liabilities of $100 that will have to be paid-but probably will not have to be paid during the next fiscal year.

$\underline{\text{ Requirement: }}$ Prepare the journal entries required of a government hospital for these transactions.