he following list provides selected financial data for East Valley Hospital, a non- profit organization, for the year ending December 31, 2015. Cash, beginning of year: $5,700 $40,000 Revenues from patients $36,800 Total liabilities: $4,500 Cash, end of year: Cash from operating activities $10,100 $44,200 Net assets: $14,400 Direct operating expenses Cash from financing activities $600 $17,800 Indirect operating expenses: $76,500 Noncash assets: Cash used in investing activities: ($11,900) Excess of revenue over expenses