Metropolis Health System Balance Sheet March 31, 20X3 and 20X2
Assets
Current Assets
Cash and cash equivalents	$1,150,000	$400,000
Assets whose use is limited	825,000	825,000
Patient accounts receivable	8,700,000	8,950,000
Less allowance for bad debts	(1,300,000)	(1,300,000)
Other receivables	150,000	100,000
Inventories of supplies	900,000	850,000
Prepaid expenses	200,000	150,000
Total Current Assets	10,625,000	9,975,000
Assets Whose Use Is Limited
Corporate funded depreciation	1,950,000	1,800,000
Under bond indenture agreementsheld by trustee	1,425,000	1,475,000
Total Assets Whose Use Is Limited	3,375,000	3,275,000
Less Current Portion	(825,000)	(825,000)
Net Assets Whose Use Is Limited	2,550,000	2,450,000
Property, Plant, and Equipment, Net	19,300,000	19,200,000
Other Assets	325,000	375,000
Total Assets	$32,800,000	$32,000,000

Metropolis Health System Balance Sheet March 31, 20X3 and 20X2
Liabilities and Fund Balance
Current Liabilities
Current maturities of long-term debt	$525,000	$500,000
Accounts payable and accrued expenses	4,900,000	5,300,000
Bond interest payable	300,000	325,000
Reimbursement settlement payable	100,000	175,000
Total Current Liabilities	5,825,000	6,300,000
Long-Term Debt	6,000,000	6,500,000
Less Current Portion of Long-Term Debt	(525,000)	(500,000)
Net Long-Term Debt	5,475,000	6,000,000
Total Liabilities	11,300,000	12,300,000
Fund Balances
General Fund	21,500,000	19,700,000
Total Fund Balances	21,500,000	19,700,000
Total Liabilities and Fund Balances	$32,800,000	$32,000,000

Metropolis Health System Statement of Revenue and Expenses for the Years Ended March 31, 20X3 and 20X2
Revenue
Net patient service revenue	$34,000,000		$33,600,000
Other revenue	1,100,000		1,000,000
Total Operating Revenue		35,100,000		34,600,000
Expenses
Nursing services	5,025,000		5,450,000
Other professional services	13,100,000		12,950,000
General services	3,200,000		3,220,000
Support services	8,300,000		8,340,000
Depreciation	1,900,000		1,800,000
Amortization	50,000		50,000
Interest	325,000		350,000
Provision for doubtful accounts	1,500,000		1,600,000
Total Expenses		33,400,000		33,760,000
Income from Operations		1,700,000		840,000
Nonoperating Gains (Losses)
Unrestricted gifts and memorials	20,000		70,000
Interest income	80,000		40,000
Nonoperating Gains, Net		100,000		110,000
Revenue and Gains in Excess of Expenses and Losses		$1,800,000		$950,000

Metropolis Healtd System Statement of Changes in Fund Balance for tde Years Ended March 31, 20X3 and 20X2
General Fund Balance April 1st	$19,700,000	$18,750,000
Revenue and Gains in Excess of Expenses and Losses	1,800,000	950,000
General Fund Balance March 31st	$21,500,000	$19,700,000

Metropolis Health System Schedule of Property, Plant, and Equipment for the Years Ended March 31, 20X3 and 20X2
Buildings and Improvements	$14,700,000	$14,000,000
Land Improvements	1,100,000	1,100,000
Equipment	28,900,000	27,600,000
Total	44,700,000	42,700,000
Less Accumulated Depreciation	(26,100,000)	(24,200,000)
Net Depreciable Assets	18,600,000	18,500,000
Land	480,000	480,000
Construction in Progress	220,000	220,000
Net Property, Plant, and Equipment Identify the following MHS Balance Sheet components (listed below numbers 1 - 8). List the name of each component and its amount(s) from the appropriate MHS financial statement Current Liabilities Total Assets Income from Operations Accumulated Depreciation Total Operating Revenue Current Portion of Long-Term Debt Interest Income Inventories Components of Balance Sheet and Statement of Net Income. Item Current Year Prior Year.	$19,300,000	$19,200,000