Develop a non-GAAP [generally accepted accounting principles] statement of operations (start with gross patient service revenue) and balance sheet for 2023. You can assume the format and numbers are correct on the 2022 balance sheet (see table 1 [all tables are presented at the end of the case study]), and you can further assume that all balances carry forward to the 2023 balance sheet, with the exception of accounting for the profit or loss from the 2023 statement of operations (created using information in table 6). With the exception of starting with gross patient service revenue (see table 3D), please ensure that you prepare the financial statement in current GAAP. Please use ratio analysis to analyze the ratiosuse the median for Texas hospitals as the benchmark (which is provided in table 2).