GLENWOOD HOSPITAL BALANCE SHEET FOR DECEMBER 31, 20X1 AND 20X0
		12/31/20X1	12/31/20X0		12/31/20X1	12/31/20X0
CURRENT ASSETS				CURRENT LIABILITIES		20000
CASH			8000
GROSS ACCTS RECEIVABLE (20X0)	58000
LESS ALLOWANCE FOR BAD DEBT (20X0)	8000			TOTAL CURRENT LIABILITIES		20000
GROSS ACCTS RECEIVABLE (20X1)
LESS ALLOWANCE FOR BAD DEBT (20X1)
NET ACCT RECEIVABLE			50000	NONCURRENT LIABILITIES		165000
SUPPLIES			4900
PREPAID EXPENSES			1500	TOTAL NONCURRENT LIABILITIES		165000
TOTAL CURRENT ASSET			64400
				TOTAL LIABILITIES		185000
				NET ASSETS
NONCURRENT ASSETS				UNRESTRICTED		251400
LONG-TERM INVESMENTS (NET)			230000	TEMPORARILY RESTRICTED		4200
PLANT,PROPERTY, AND EQUIPMENT (20X0)	250000			PERMANENTLY RESTRICTED		5100
(LESS ACCUMULATED DEPRECIATION 20X0)	-90000			TRANSFER TO PARENT
PLANT,PROPERTY, AND EQUIPMENT (20X1)				REVENUES AND GAINS
(LESS ACCUMULATED DEPRECIATION 20X1)				EXPENSES		8700
NET PLANT, PROPERTY, AND EQUIPMENT			160000
TOTAL NONCURRENT ASSETS			390000	TOTAL NET ASSETS		269400
TOTAL ASSETS			454400	TOTAL LIABILITIES AND NET ASSETS		454400