Hi. I need help completing the spreadsheet. Please help me with this assignment. I am trying to understand this class, but it's been harder than I expected.

Post-closing Trial Balances Cash General Ledger December 31, 2014 BALANCE SHEET ACCOUNTS Debits Cash 1,700,000 Patient Accounts Receivable (net) 1,700,000 Contributions Receivable 10,000 Investments - Endowment 1,500,000 Property, plant and equipment 4,875,000 Credits Accumulated Depreciation Accounts Payable Long-term Debt Net Assets or Net Position - December 31 CASH (2015) 3,755,700 1,976,000 12,500 1,620,000 5,172,000 2,055,700 276,000 2,500 120,000 297,000 Beginning balance 1/1 Collections from patients 1,700,000 2,960,500 Collections from 3rd parties Contributions to Endowment Other Contributions 6,210,000 130,000 58,500 Investment Income Proceeds - LT debt 2,107,000 37,500 2,282,000 5,358,500 Net Assets or Net Position - December 31 ACTIVITY ACCOUNTS Debits Contractual Adjustments Provision for Bad Debts Operating Expenses - Depreciation Operating Expenses - Salaries Operating Expenses - Supplies Reclassification from Temporarily Restricted Net Assets (time restrictions) Net Losses on Investments - Permanently Restricted Credits Patient Service Revenue - Unrestricted Income on Endowments - Unrestricted Reclassification to Unrestricted Net Assets Contribution Revenue - Unrestricted Contribution Revenue - Endowment Contribution Revenue - Temporarily Restricted for Future Years December 31, Increase 2015 (Decrease) 2,557,000 46,200 2,782,000 7,151,000 - 1,040,000 33,500 460,000 5,200,000 2,200,000 19,600 10,000 10,520,000 25,000 19,600 36,000 130,000 25,000 450,000 8,700 500,000 Ending balance 12/31 25,000 600,000 3,755,700 5,200,000 Salaries 2,191,300 Operating expenses 307,000 Equipment purchases 100,000 Payment principal LT Debt 130,000 Purchase Endowment Investments Activity statements Monterey Hospital Statement of Operations For the year ended 12-31-2015 Unrestricted Operating Revenues Net Patient Service Revenue Net Assets Released from Time Restrictions Total Operating Revenues - Operating Expenses Salaries Supplies Depreciation Total Operating Expenses - Operating Income (loss) - Other Income Unrestricted Contributions Investment Income Total other income - Increase in Unrestricted Net Assets $ - Monterey Hospital Statement of changes in Net Assets (or Net Position)* For the year ended 12-31-2015 * Unrestricted Net Assets/Position Operating Income Nonoperating Income Increase in unrestricted net assets (position) - Temporarily Restricted Net Assets/Position Contributions for future years Net Assets Released from Time Restrictions Increase in Temporarily Restricted Net Assets/Position - Permanently Restricted Net Assets/Position Endowment contributions Net realized and unrealized losses on endowment investments Increase in Permanently Restricted Net Assets/Position - Increase in Net Assets/Position Net Assets/Position January 1 Net Assets/Position December 31 $ - Cash Flow Statements Private Not-for-Profit Hospital Monterey Hospital Statement of Cash Flows for the year ended 12-31-2015 Government Owned Hospital Monterey Hospital Statement of Cash Flows for the year ended 12-31-2015 CASH FLOWS FROM OPERATING ACTIVITIES Cash received from Patients Cash receive from 3rd party payors Investment income received Cash contributions received (non-endowment) Cash paid to employees Cash paid to suppliers CASH FLOWS FROM OPERATING ACTIVITIES Cash received from Patients Cash receive from 3rd party payors Cash paid to employees Cash paid to suppliers Net cash provided by operating activities Net cash provided by operating activities - CASH FLOWS FROM FINANCING ACTIVITIES Contributions for endowment Payment of principal on long-term debt Proceeds from long-term debt Net cash provided by l financing activities - CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES Contributions other than for endowments Contributions for endowment Net cash provided by noncapital financing activities - CASH FLOWS FROM INVESTING ACTIVITIES Purchase of endowment investments Purchases of equipment - CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets Principal paid on long-term debt Proceeds from long-term debt Net cash provided from capital and related financing activities - Net cash provided from investing activities - Increase in cash Cash and cash equivalents beginning of year Cash and cash equivalents end of year - CASH FLOWS FROM INVESTING ACTIVITIES Purchase of endowment investments Cash received on investments - Net cash provided from intesting activities - Increase in cash Cash and cash equivalents beginning of year Cash and cash equivalents end of year - $ RECONCILATION OF CHANGE IN NET ASSETS NET CASH PROVIDED BY OPERATING ACTIVITIES Change in Net Assets Depreciation expense Increase in patient accounts receivable Increase in contributions receivable - $ - RECONCILATION OF OPERATING INCOME (LOSS) TO NET CASH PROVIDED BY OPERATING ACTIVITIES Increase in accounts payable Operating Income Contributions to permanently restricted endowments Loss on endowment investments Net cash provided by operating activities $ 10,000 $ 10,000 Depreciation expense Increase in patient accounts receivable Increase in accounts payable Expiration of time restrictions on temp. restricted net assets Net cash provided by operating activities