4). The pre-closing trial balance of GSU's Hospital on December 31st 2014 is as follows: $ 30,000 45,000 5,000 65,000 5,000 58,000 101 Cash 104 Accounts Receivables 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 Expense 11,000 20,000 50,000 105,000 -0 85,000 5,000 30,000 60,000 2,000 7,000 4,000 5.000 15,000 5.000 Totals $306,000 $306,000 Prepare a general worksheet to develop financial statements for the year ending December 31, 2014