5. Gainesville Surgical Center is a large, ambulatory surgery center owned by a group practice of surgeons in Gainesville, Florida. The 2003 financial statements for the firm are shown below. Balance Sheet as of December 31,2003 (Thousands of dollars) $1,800 $10,800 $12,600 payable Notes payable Accruals Total current liabilities Mortgage bonds Common stock $7,200 $3,472 Receivables Inventories Total current assets S13,192 $5,000 $2,000 $25,200 Net fixed assets $21,600 earnings Total liabilities & equity Total assets $46,800 $46,800