18. Statement of cash flows. The following are account balances (in thousands) at December 31 20X1, for Hilltop Hospital. Prepare a statement of cash flows for the year ended December 31 20X1. (Hint: the amounts have been stated as positive or negative numbers as they affect cast flow.) Givens (in '000s) Increase in prepaid expenses Increase in accrued expenses Cash and cash equivalents at beginning of the year Proceeds from restricted contribution Change in net assets Increase in net account receivables Sale of equipment Decrease in other current liabilities Depreciation ($5,000) $8,000 $82,000 $99,000 $32,000 ($17,000) $66,000 ($3,100) $53,000 Decrease in inventory Purchase of long-term investments Payments on long-term debt Decrease in accounts payable $9,000 ($81,000) ($22,000) ($19,000) Multiple statements The following con for lima Health Plan