Part I: Introduction to Healthcare Accounting, Governance, and Financial Statements a Case 1.8: East Valley Hospital Key concept: Preparing statementsom ending account balances he following list provides selected nancial data for East Valley Hospital, a non- prot organization, for the year ending December 31, 2015. Cash, beginning of year: $5,700 Revenues om patients: $40,000 Total liabilities: $36,800 Cash, end of year: $4,500 Cash from operating activities: $10,100 Net assets: $44,200 Direct operating expenses: $14,400 Cash from nancing activities: $600 Indirect operating expenses: $17,800 Noncash assets: $76,500 Cash used in investing activities: ($11,900) Excess of revenue over expenses