I need help finishing this statement of changes in net assets, I am lost on where to go from here, all blanks filled are correct assume $7,285,000 beginning net assets. I have also included the statement of Operations which is correct, I need help with "excess of revenues over Expenses" and "Net assets released from restrictions".

Statement of Changes in Net Assets For the Year Ended December 31, 2020 Net Assets without Donor Restrictions: Excess of Revenues Over Expenses Net Assets Released From Restrictions: Satisfaction of Capital Acquisition Restrictions Loss on Sale of Equipment 190,000 (22,000) Increase in Net Assets without Donor Restrictions 168,000 Net Assets with Donor Restrictions: Contribution Revenue 493,150 Net Assets Released From Restrictions Increase in Net Assets with Donor Restrictions 493,150 Net Assets, Beginning of Year Net Assets, End of Year 7,285,000 $ 7,285,000 PORT HUDSON COMMUNITY HOSPITAL Statement of Operations For the Year Ended December 31, 2020 Revenues Without Donor Restrictions: Patient Service Revenues-Net of Contractual Adjustments Other Operating Revenues $ 1,391,000 117,000 Total Revenues 1,508,000 Net Assets Released From Restrictions: Satisfaction of Program Restrictions 42,150 1,550,150 Total Operating Revenues Operating Expenses: Insurance Interest Depreciation Salaries and Benefits 95,200 50,800 237,000 927,900 163,700 Utilities Utilities 163,700 Total Operating Expenses 1,474,600 Other Income: Income on Endowment Investments Unrestricted Gifts and Bequests 58,750 68,600 127,350 127,350 Total Other Income Excess of Revenues Over Expenses Net Assets Released from Restrictions: Loss on Sale of Equipment Satisfaction of Capital Acquisition Restrictions (22,000) 190,000 Increase in Net Assets without Donor Restrictions $ 295,350