Below is a list of accounts for Currie Hospital for December 2013 (annual amounts). Prepare a statement of operations for 2013 in good form.

Account		Amount
Administrative expenses		$80,000
Net assets released from temporarily restricted accounts for operations		120,000
Labor expense		260,000
Interest expense		12,000
Net patient service revenue		840,000
Supply expense		88,000
Transfer to parent corporation		10,000
Bad debt expense		40,000
Depreciation expense		50,000