$18,040 34,130 8,600 30,000 200,000 105,000 $10.440 25,000 75,000 274,300 4) The trial balance at December 31, 20X1 is: 101 Cash 104 Accounts receivable 106 Inventory 120 Land 130 Buildings 140 Equipment 201 Accounts payable 202 Notes payable 250 Bonds payable 301 Hospital net assets 302 Revenue and expense summary 401 Routine services revenue 402 Ancillary services revenue 406 Other operating revenue 601 Salaries and wages expense 602 Supplies expense 603 Utilities expense 604 Insurance expense 605 Repairs expense 608 Interest expense 610 Other expenses Totals 95,100 37,370 10,380 104,100 14,100 3,900 1,350 1,940 5,350 1,080 $527,590 $527,590 Extra Credit: 1) Prob 3-4: Write journal entries for transactions 1-3 and post to T-accounts 2) Using the trial balance above create a statement of operations and a balance sheet