18.2. Certain of the adjusted balances in the ledger of Gatorberg Hospital at December 31, 20x1, the end of the hospital's current fiscal year, are provided here: Acct. No. 301 Hospital net assets 302 Revenue and expense summary 401 Routine services revenue 402 Ancillary services revenue 403 Interest income 404 Rental income 405 Tuition income 406 Other operating revenues 501 Contractual adjustments 502 Charity care adjustments 601 Salaries and wages expense 602 Supplies expense 603 Utilities expense $275,000 -0- 159,700 101,800 2,600 1,900 1,500 29,800 42,300 31,700 145,900 21,500 12,300 604 Insurance expense 605 Repairs expense 606 Rent expense 607 Depreciation expense 608 Interest expense 609 Bad debt expense 610 Other expenses 2,300 4,100 2,800 9,400 1,400 11,600 7,200 Required: (1) Prepare, in general journal form, the necessary closing entries for the year ended December 31, 20X1. (2) Prepare, in good form, the 20X1 statement of operations for Gatorberg Hospital