Response to the following problem:
Lana Lowe, when admitted to Lawson Hospital, was classified as a charity care patient. Lana was admitted on June 1 and was discharged from the hospital on June 8. Services rendered to her during this period totaled $3,672 at the hospital's established rates. What entries should be made by Lawson Hospital to record the services rendered to Lana and to give recognition to the fact that nothing will be collected for those services? Indicate the names of the journals in which these entries will be made.