Champion Hospital, a private not-for-profit organization, has the post-closing trial balance below as of January 1, 2021: Debit 55,800 51,200 Credit Cash Patient Accounts Receivable Allowance for Adjustments and Provision for Uncollectibles Inventory of Supplies Long-Term Investments Property, Plant, and Equipment Accumulated Depreciation Endowment Investments Vouchers Payable Accrued Expenses Mortgage Bonds Payable Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Asset