StDavid's Is a Not-For-Profit Business-Oriented Hospital

St.David's is a not-for-profit business-oriented hospital. What is the journal entry for the following transaction: During the month,gross patient service revenue amounted to $93,000 of which $82,000 was received in cash. Contractual adjustments to third-party payers amounted to $10,000 (actual,not estimated) .

A) Cash 82,000 Patient Accounts Receivable 11,000
Operating Revenues - Unrestricted - Patient Service Revenue 93,000
Contractual Adjustments - Unrestricted 10,000
Patient Accounts receivable 10,000
B) Cash 82,000 Patient Accounts Receivable 11,000
Operating Revenues - Patient Service Revenue, Restricted 93,000
Bad Debts Expense - Restricted 10,000
Patient Accounts receivable 10,000
C) Cash 82,000 Patient Accounts Receivable 11,000
Operating Revenues - Unrestricted - Patient Service Revenue 93,000
Operating Revenues-Unrestricted patient Service Revenue 10,000
Patient Accounts receivable 10,000
D) Cash 82,000 Patient Accounts Receivable 1,000
Operating Revenues - Unrestricted - Patient Service Revenue 83,000