Prepare Journal Entries to Account for the Following Transactions for Cort

Prepare journal entries to account for the following transactions for Cort Hospital, a governmental hospital that meets the definition of an Enterprise Fund. Also, compute the net patient service revenue calculation that would be reported on the face of the Hospital's statement of operations.
a. Cort provided services to patients during the year, billing a total of $59,500,000 at its established rates.
b. Included in the services provided in transaction a. were the following: (1) charity cases for which it did not expect to be paid amounting to $2,100,000; (2) contractual adjustments amounting to $15,000,000 based on negotiations with third-party payers, (3) implicit price adjustments for self-pay patients of $2,000,000 and, (4) estimated uncollectible amounts of $500,000.
c. Cort collected $36,000,000 from direct-pay and third-party payers.
d. At year-end, Cort analyzed the costs incurred under its arrangements with a third-party payer, and estimated that it would need to refund $250,000 to that third-party after submission and audit of its cost report to the third party.