Document2 rences Mailings Review View Tell me y Ap 21 AaBbCcDdEe AaBbCcDdEe AaBbCcDc Aabb v v Normal No Spacing Heading 1 Hea The following are account balances (in thousands) at September 30, 20x1, for Putman Outpatient Center. Prepare (a) a balance sheet, (b) a statement of operations, and (c) a statement of changes in net assets for September 30, 20X1. Givens (in '000s) Insurance expense $70,000 Cash $23,000 Patient revenue (net of contractuals) $614,000 Net accounts receivable $25,000 Ending balance, temporarily restricted net assets $8,700 Wages payable $9,100 Prepaid expenses $1,100 Long-term debt $191,700 Supply expense $66,000 Gross plant, property, and equipment $556,000 Net assets released from temporary restriction $8,000 Depreciation expense $10,000 General expense $95,000 Transfer to parent corporation ($8,000)| Beginning balance, unrestricted net assets $203,400 Accounts payable $21,000 Beginning balance, temporarily restricted net assets $16,700 Provision for bad debt expense $5,400 Labor expense $145,000 Accumulated depreciation $99,000 Long-term investments $150,400 Ending balance, unrestricted net assets $426,000