The Following Selected Information Is Taken from the Accounting Records

The following selected information is taken from the accounting records of the Jackson County Hospital for fiscal year 20X0. All accounts have a normal balance and are listed in alphabetical order. Also, all amounts are in thousands of dollars.
- $\begin{array}{llr} \text {Administrative expenses}&\$440\\ \text { Cafeteria sales. }&440\\ \text {Charity services (at gross amounts) }&500\\ \text {Contractual adjustments. }&1,100\\ \text {Depreciation expense-Building}&1,4000\\ \text {Depreciation expense-Other.}&2,740\\ \text {Estimated uncollectible accounts}&710\\ \text {Federal grant restricted for heart research (all eligibility requirements met)}&1,300\\ \text {Fiscal service expenses}&300\\ \text {Gain on sale of capital assets}&75\\ \text {General services expenses.}&1,100\\ \text {Gross patient service charges.}&18,000\\ \text {Income from investments of endowment-donor restricted to heart research}&870\\ \text {Other professional services expense.}&890\\ \text {Net investment in capital assets, January 1}&15,000\\ \text {Nursing services expenses}&8,000\\ \text {Proceeds from bond issue for building addition.}&22,000\\ \text {Restricted net position, January 1}&3,200\\ \text {State appropriations-capital.}&700\\ \text {State appropriations-operating}&500\\ \text {Unrestricted contributions}&350\\ \text {Unrestricted net position, January 1}&9,000\end{array}$