Part I. Prepare a Statement of cash flow from the following relevant accounts. This is the Health Hospital and balances are given as of December 31, 2018.

Collections	$100,000.00
Payments to suppliers	$10,000.00
Borrowed from creditors	$11,000.00
Paid Mortgage	$12,000.00
Purchased new equipment	$13,000.00
Paid employees	$14,000.00
Cash at beginning of year	$66,000.00

Part II. Prepare a Balance Sheet for Healthy Hospital as of December 31, 2018.

Cash	$25,750.000.00
Accounts Receivable	$850.000.00
Accounts Payable	$66,000.00
Wages Payable	$76,000.00
Inventory	$950,000.00
Plant & Equipment	$675,000.00
Mortgage Payable	$5,500,000.00
Unrestricted Net Assets	$3,200,000.00
Permanently restricted net assets	??????????

Part III. Prepare a Statement of Operations for Healthy Clinic as of December 31, 2018.

Revenue	$500,000.00
Inventory	$25,000.00
Labor	$35,000.00
Interest Expense	$45,000.00
Interest Payable	$55,000.00
Insurance Expense	$65,000.00
Prepaid Insurance	$68,000.00
Insurance Payable	$78,000.00
Depreciation Expense	$81,000.00
Accumulated Depreciation	$98,000.000