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Prepare the journal entries for the transactions below for a non-profit hospital general fund. (all amounts are in thousands)
(1) Received $35 from the plant replacement and expansion fund for acquiring fixed assets.
(2) Recorded the following operating expenses:
Depreciation expense $16
Bad debt expense 8
Inventories 10
Donated services 4
(3) Approved contractual adjustments of $125 from patients' bills.
(4) Provided $2,100 of patient services.
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