15. Multiple statements. The following are account balances as of September 30, 20X1, for Exton Outpatient Center. Prepare (a) a balance sheet, (b) a statement of operations, and (c) a statement of changes in net assets for September 30, 20X1. Givens Insurance expense $45,000 Depreciation expense $40,000 Cash $81,000 General expense $355,000 Patient revenue (net of contractuals, charity care, and patient concessions) $1,300,000 Transfer to parent corporation $45,000 Net accounts receivable $450,000 Beginning balance net assets without donor restrictions $375,000 Ending balance, net assets with donor restrictions $58,000 Accounts payable $13,000 Wages payable $47,000 Beginning balance in net assets with donor restrictions $80,000 Prepaid expenses $12,000 Bad debt expense $6,000 Long-term debt $380,000 $570,000 Supply expense $55,000 Accumulated depreciation $464,000 Gross plant, property, and equipment $1,000,000 Net assets released from donor restrictions $22,000 Ending balance, net assets without donor restrictions $581,000 Labor expense