Under Lennon Hospital’s standard rate structure, it earned $9 million in revenues for the year ended December 31, 2020. However, Lennon did not expect to collect this entire amount because officials deemed $1.5 million to be charity care. Of the remainder, 90 percent was for patients who had insurance, and the rest was for patients who did not have insurance. For the insured parties, the hospital gave explicit price concessions of $2.2 million. For the uninsured, the hospital gave implicit price concessions of $300,000. Even after the explicit price concessions, officials believe the hospital only has a 40 percent chance of collecting the net amount from the insurance companies, with a 60 percent chance of collecting $200,000 less than that. Even after the implicit price concessions, officials believe the hospital only has a 10 percent chance of collecting the net amount from the patients, with a 90 percent chance of collecting $100,000 less than that. The hospital reports vari- able consideration using a weighted-average approach. During 2020, Lennon purchased medical supplies from Harrison Supply Company at a retail price of $4,000. Harrison notified Lennon that it was donating the supplies to the hospital. Late in 2020, Lennon received a $400,000 pledge from Starr, Inc. The money would be given if Lennon acquired a new magnetic resonance imaging (MRI) machine within the next nine months. The pledge will not be paid if the MRI machine is not obtained. How does Lennon report each of these three separate set of events?