Cash, beginning of year		$5,700
Revenues from patients		$40,000
Total liabilities		$36,800
Cash, end of year		$4,500
Cash from operating activities		$10,100
Net assets		$44,200
Direct operating expenses		$14,400
Cash from financing activities		$600
Indirect operating expenses		$17,800
Noncash		$76,500
Cash used in investing activities		($11,900)
Excess of revenue over expenses		???

prepare the statement of operations