Black Hawk Memorial Hospital 12/31/03 Listing of accounts Accounts payable Accrued employee compensation Additional paid-in capital Cash Common stock Consulting services expense Current maturities oflong tern debt150,000 Depreciation expense Dividends Federal grants receivable Inpatient Revenue Inventories Legal &Audit Long term capitallease obligation Long term notes paya Net patient receivables Other operating revernue Other Receivables Other expenses Outpatient Revenue Prepaid expenses Professional services Property Plant and Equipment Purchased services-expense 125,000 377,756 5,000 1,801,222 1265,000 126,800 89,000 367,480 45,125,674 398,050 56,7S0 321,000 458,764 8,945,123 7.800,126 456,123 34,500,687 723,564 3,760,000 24,561,879 8,642,131 Rental exp Repairs & Maintenance expense Retained eamings-12/31/03 Retained eamings-12/31/02 1,654,200 32,456,987 65,126,279 3,678,216 Salanes expense Supphes expense Travel& conference expense 212,531 982,135 Table 10: Black Hawk Memorial Hospital Data Part A For each account stated above, classify it as an asset, liability, owner's equity item, revenue, or expense. In addition, describe which financial statement it belongs to in the worksheet presented below. (64 points)