Below is a list of account balances for Currie Hospital as of December 31, 2013. Prepare a balance sheet as of December 31, 2013, in proper form. (Hint: You will need to compute the net assets account. Assume that all net assets at the beginning of the year are unrestricted.) You may use either a Word document or an Excel spreadsheet to construct the balance sheet.

Account		Balance
Gross plant & equipment		$6,000,000
Accounts payable		130,000
Inventories		100,000
Other current liabilities		70,000
Net accounts receivable		650,000
Accrued expenses		100,000
Accumulated depreciation		200,000
Long-term debt		5,000,000
Cash		210,000