Givens:
Patient service revenue (net of contractuals)	$750,000
Supply expense	$75,000
Net assets released from donor restriction for operations	$25,000
Depreciation expense	$55,000
Transfer to parent corporation	$10,500
Labor expense	$600,000
Bad debt expense	$15,000
Unrealized gains from available for sale securities	$95,000
Moore Hospital
Statement of Operations
For the Year Ended September 30, 20X1
	9/30/20X1
Revenue
Total revenue	0		775,000	<== Check Figure
Operating expenses:
Total operating expenses	0		745,000	<== Check Figure
Operating income	0
Unrealized gains from available for sale debt securities	95,000
Excess of revenues over expenses	95,000
Transfer to parent corporation	(10,500)
Increase in net assets without donor restrictions	$84,500		$114,500	<== Check Figure