Please solve for the last 3 statements

This is Governmental Accounting but accrual basis! I need all numbers double-checked! I am off somewhere!!

The Edwards Lake Community Hospital balance sheet as of December 31, 2019, follows. $ 352,400 27,200 82,200 461,800 $ 17,840 232,720 250,560 EDWARDS LAKE COMMUNITY HOSPITAL Balance Sheet As of December 31, 2019 Assets Current assets: Cash and Cash Equivalents Accounts and notes receivable (net of uncollectible accounts of $16,500) Inventory Total current assets Assets limited as to use: Cash Investments Total assets limited as to use Property, plant, and equipment: Land Buildings (net of accumulated depreciation of $1,623,700) Equipment (net of accumulated depreciation of $1,025, 200) Total property, plant, and equipment Total assets Liabilities and Net Assets Current liabilities: Accounts payable Accrued payroll Current portion of mortgage payable Total current liabilities Long-term debt-mortgage payable Total liabilities Net assets: Without donor restrictions Undesignated Designated for plant With donor restrictions Total liabilities and net assets 213,600 2,896,500 1,860,200 4,970,300 $5,682,660 $ 19,900 46,400 535,000 601, 300 2,570,000 3,171,300 2,086,260 249,860 175, 240 2,511,360 $5,682,660 The following are the transactions of Edwards Lake Community Hospital during the fiscal year ended December 31, 2020. (1) Information related to accrual of revenues and gains is as follows: (1) Information related to accrual of revenues and gains is as follows: Patient services revenue, gross Charity care Contractual adjustments to patient service revenues Other operating revenues $3,501,600 214,760 1,527,000 1,000,150 (2) Cash received includes Interest on investments in Assets Limited as to Use Collections of receivables 8,050 2,964,100 (3) Expenses of $894,500 were recorded in accounts payable and $1,458,590 in accrued payroll. Because some of the nursing expenses met a net asset restriction, $97,500 was released from restrictions. Administration expenses General services expenses Nursing services expenses Other professional services expenses 449,980 526, 110 1,032,500 344,500 (4) Cash paid includes: Interest expense (allocated half to nursing services and half to general services) Payment on mortgage principal Accounts payable for purchases Accrued payroll $ 287,000 535,000 838,200 1,283,000 (5) Interest of $1,530 accrued on investments in Assets Limited as to Use. (6) Depreciation charges for the year amounted to $120,500 for the buildings and $132,000 for equipment. Depreciation was allocated 45 percent to nursing services, 15 percent to other professional services and 20 percent to each administrative and general services. (7) Other information: (a) Provision for uncollectible receivables was determined to be adequate. (b) Supplies inventory balances: Administration General services Nursing services Other professional services Totals 12/31/2019 $10,100 10,800 20,500 40,800 $82,200 12/31/2020 $ 8,700 12,500 18, 200 47,000 $86,400 (c) Portion of mortgage payable due within one year, $535,000. (8) A $677 unrealized loss on investments occurred. (9) Nominal accounts were closed. Necessary adjustments were made to increase the Net Assets-Without Donor Restrictions, Designated for Plant. Required a-1. Prepare journal entry for the preceding transactions during the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. a-2. Prepare closing entries for the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not- for-profit hospital. b. Prepare a balance sheet as of December 31, 2020. C-1. Prepare a statement of operations for the year ended December 31, 2020. c-2. Prepare a statement of changes in net assets for the year ended December 31, 2020. d. Prepare a statement of cash flows for the year ended December 31, 2020. Complete this question by entering your answers in the tabs below. Req A1 Req A2 Reg B Req c1 Req C2 ReqD Prepare journal entry for the preceding transactions during the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) NO Transaction General Journal Debit Credit A 01 2.974,750 Accounts and Notes Receivable Contractual Adjustments Patient Service Revenue 1,527,000 3,501,600 1,000,150 Other Operating Revenues B 02 Cash 2,964,100 8,050 Assets Limited as to Use-Cash Accounts and Notes Receivable Investment Income-Without Donor Restrictions 2,964,100 8.050 3(a) 449,980 526, 110 1,032,500 Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses Accounts Payable Accrued Payroll 344,500 894,500 1,458,590 D 3(b) Net Assets-Released from RestrictionsWith Donor Restrictions 97,500 Net Assets-Released from Restrictions-Without Donor Restrictions 97,500 E 04 143,500 143,500 Nursing Services Expenses General Service Expenses Mortage Payable Accounts Payable Accrued Payroll 535,000 838,200 1,283,000 Cash 2,943,200 F 05 1,530 Assets Limited as to Use-Interest Receivable Investment Income-Without Donor Restrictions 1,530 G 06 Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses Accumulated Depreciation-Buildings Accumulated DepreciationEquipment 50,500 50,500 113,625 37,875 120,500 132,000 H 7(a) No Journal Entry Required I 7(b) Inventory Administrative Expenses Nursing Services Expenses Other Professional Services Expenses General Service Expenses 4,200 1,400 2,300 6,200 1,700 J 08 Unrealized Loss on Investments 677 Assets Limited as to UseInvestments 677 No Transaction General Journal Debit Credit A 9(a) Patient Service Revenue 3,501,600 1,000,150 Other Operating Revenues Investment Income-Without Donor Restrictions 9,580 Contractual Adjustments Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses 1,527,000 449,980 718,410 1,291,925 376,175 Unrealized Loss on Investments 677 Net Assets-Without Donor Restrictions, Undesignated 147,173 EDWARDS LAKE COMMUNITY HOSPITAL Balance Sheet As of December 31, 2020 Assets Current Assets: Cash $ 373,300 Accounts and Notes Receivable 37,850 Inventory 86,400 497,550 Total Current Assets Assets Limited as to Use: Cash $ 25,890 1,530 Interest Receivable Investments 232,043 Total Assets Limited as to Use 259,463 Property, Plant and Equipment: Land Buildings Equipment 213,600 2,776,000 1,728,200 4,717,800 5,474,813 $ Total Property, plant and Equipment Total Assets Liabilities and Net Assets Current Liabilities: $ Accounts Payable Accrued Payroll Mortage Payable-Current Portion 76,200 221,990 535,000 Total Current Liabilities Long-Term Debt-Mortage Payable Total Liabilities 833,190 2,035,000 2,868,190 Net Assets: Without Donor Restrictions, Undesignated Without Donor Restrictions, Designated With Donor Restrictions 0 Total Liabilities and Net Assets $ 2,868,190 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Operations For Year Ended December 31, 2020 Revenue Without Donor Restrictions: Total Revenues 0 Expenses: 0 Total Expenses Excess of Revenues Over Expenses Nonoperating Gains (Losses) 0 Excess of Revenues and Gains Over Expenses 0 Net Assets Released from Restrictions: Satisfaction of Purpose estrictions Increase in Net Assets Without Donor Restrictions $ 0 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Changes in Net Assets For Year Ended December 31, 2020 Net Assets Without Donor Restrictions: Excess of Revenues and Gains Over Expenses Increase In Net Assets Without Donor Restrictions 0 Net Assets With Donor Restrictions: Net Assets Released from Restrictions Increase in Net Assets 0 Net Assets at Beginning of the Year Net Assets at End of the Year $ 0 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Cash Flows For Year Ended December 31, 2020 Cash Flow from Operating Activities: Change in Net Assets Adjustments to Reconcile Change in Net Assets to Net Cash Provided by Operating Activities: Net Cash Provided by Operating Activities 0 0 Net Cash Used in Financing Activities Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of the Year Cash and Cash Equivalents, End of the Year $ 0 The Edwards Lake Community Hospital balance sheet as of December 31, 2019, follows. $ 352,400 27,200 82,200 461,800 $ 17,840 232,720 250,560 EDWARDS LAKE COMMUNITY HOSPITAL Balance Sheet As of December 31, 2019 Assets Current assets: Cash and Cash Equivalents Accounts and notes receivable (net of uncollectible accounts of $16,500) Inventory Total current assets Assets limited as to use: Cash Investments Total assets limited as to use Property, plant, and equipment: Land Buildings (net of accumulated depreciation of $1,623,700) Equipment (net of accumulated depreciation of $1,025, 200) Total property, plant, and equipment Total assets Liabilities and Net Assets Current liabilities: Accounts payable Accrued payroll Current portion of mortgage payable Total current liabilities Long-term debt-mortgage payable Total liabilities Net assets: Without donor restrictions Undesignated Designated for plant With donor restrictions Total liabilities and net assets 213,600 2,896,500 1,860,200 4,970,300 $5,682,660 $ 19,900 46,400 535,000 601, 300 2,570,000 3,171,300 2,086,260 249,860 175, 240 2,511,360 $5,682,660 The following are the transactions of Edwards Lake Community Hospital during the fiscal year ended December 31, 2020. (1) Information related to accrual of revenues and gains is as follows: (1) Information related to accrual of revenues and gains is as follows: Patient services revenue, gross Charity care Contractual adjustments to patient service revenues Other operating revenues $3,501,600 214,760 1,527,000 1,000,150 (2) Cash received includes Interest on investments in Assets Limited as to Use Collections of receivables 8,050 2,964,100 (3) Expenses of $894,500 were recorded in accounts payable and $1,458,590 in accrued payroll. Because some of the nursing expenses met a net asset restriction, $97,500 was released from restrictions. Administration expenses General services expenses Nursing services expenses Other professional services expenses 449,980 526, 110 1,032,500 344,500 (4) Cash paid includes: Interest expense (allocated half to nursing services and half to general services) Payment on mortgage principal Accounts payable for purchases Accrued payroll $ 287,000 535,000 838,200 1,283,000 (5) Interest of $1,530 accrued on investments in Assets Limited as to Use. (6) Depreciation charges for the year amounted to $120,500 for the buildings and $132,000 for equipment. Depreciation was allocated 45 percent to nursing services, 15 percent to other professional services and 20 percent to each administrative and general services. (7) Other information: (a) Provision for uncollectible receivables was determined to be adequate. (b) Supplies inventory balances: Administration General services Nursing services Other professional services Totals 12/31/2019 $10,100 10,800 20,500 40,800 $82,200 12/31/2020 $ 8,700 12,500 18, 200 47,000 $86,400 (c) Portion of mortgage payable due within one year, $535,000. (8) A $677 unrealized loss on investments occurred. (9) Nominal accounts were closed. Necessary adjustments were made to increase the Net Assets-Without Donor Restrictions, Designated for Plant. Required a-1. Prepare journal entry for the preceding transactions during the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. a-2. Prepare closing entries for the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not- for-profit hospital. b. Prepare a balance sheet as of December 31, 2020. C-1. Prepare a statement of operations for the year ended December 31, 2020. c-2. Prepare a statement of changes in net assets for the year ended December 31, 2020. d. Prepare a statement of cash flows for the year ended December 31, 2020. Complete this question by entering your answers in the tabs below. Req A1 Req A2 Reg B Req c1 Req C2 ReqD Prepare journal entry for the preceding transactions during the fiscal year ended December 31, 2020, assuming that Edwards Lake Community Hospital is a not-for-profit hospital. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) NO Transaction General Journal Debit Credit A 01 2.974,750 Accounts and Notes Receivable Contractual Adjustments Patient Service Revenue 1,527,000 3,501,600 1,000,150 Other Operating Revenues B 02 Cash 2,964,100 8,050 Assets Limited as to Use-Cash Accounts and Notes Receivable Investment Income-Without Donor Restrictions 2,964,100 8.050 3(a) 449,980 526, 110 1,032,500 Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses Accounts Payable Accrued Payroll 344,500 894,500 1,458,590 D 3(b) Net Assets-Released from RestrictionsWith Donor Restrictions 97,500 Net Assets-Released from Restrictions-Without Donor Restrictions 97,500 E 04 143,500 143,500 Nursing Services Expenses General Service Expenses Mortage Payable Accounts Payable Accrued Payroll 535,000 838,200 1,283,000 Cash 2,943,200 F 05 1,530 Assets Limited as to Use-Interest Receivable Investment Income-Without Donor Restrictions 1,530 G 06 Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses Accumulated Depreciation-Buildings Accumulated DepreciationEquipment 50,500 50,500 113,625 37,875 120,500 132,000 H 7(a) No Journal Entry Required I 7(b) Inventory Administrative Expenses Nursing Services Expenses Other Professional Services Expenses General Service Expenses 4,200 1,400 2,300 6,200 1,700 J 08 Unrealized Loss on Investments 677 Assets Limited as to UseInvestments 677 No Transaction General Journal Debit Credit A 9(a) Patient Service Revenue 3,501,600 1,000,150 Other Operating Revenues Investment Income-Without Donor Restrictions 9,580 Contractual Adjustments Administrative Expenses General Service Expenses Nursing Services Expenses Other Professional Services Expenses 1,527,000 449,980 718,410 1,291,925 376,175 Unrealized Loss on Investments 677 Net Assets-Without Donor Restrictions, Undesignated 147,173 EDWARDS LAKE COMMUNITY HOSPITAL Balance Sheet As of December 31, 2020 Assets Current Assets: Cash $ 373,300 Accounts and Notes Receivable 37,850 Inventory 86,400 497,550 Total Current Assets Assets Limited as to Use: Cash $ 25,890 1,530 Interest Receivable Investments 232,043 Total Assets Limited as to Use 259,463 Property, Plant and Equipment: Land Buildings Equipment 213,600 2,776,000 1,728,200 4,717,800 5,474,813 $ Total Property, plant and Equipment Total Assets Liabilities and Net Assets Current Liabilities: $ Accounts Payable Accrued Payroll Mortage Payable-Current Portion 76,200 221,990 535,000 Total Current Liabilities Long-Term Debt-Mortage Payable Total Liabilities 833,190 2,035,000 2,868,190 Net Assets: Without Donor Restrictions, Undesignated Without Donor Restrictions, Designated With Donor Restrictions 0 Total Liabilities and Net Assets $ 2,868,190 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Operations For Year Ended December 31, 2020 Revenue Without Donor Restrictions: Total Revenues 0 Expenses: 0 Total Expenses Excess of Revenues Over Expenses Nonoperating Gains (Losses) 0 Excess of Revenues and Gains Over Expenses 0 Net Assets Released from Restrictions: Satisfaction of Purpose estrictions Increase in Net Assets Without Donor Restrictions $ 0 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Changes in Net Assets For Year Ended December 31, 2020 Net Assets Without Donor Restrictions: Excess of Revenues and Gains Over Expenses Increase In Net Assets Without Donor Restrictions 0 Net Assets With Donor Restrictions: Net Assets Released from Restrictions Increase in Net Assets 0 Net Assets at Beginning of the Year Net Assets at End of the Year $ 0 EDWARDS LAKE COMMUNITY HOSPITAL Statement of Cash Flows For Year Ended December 31, 2020 Cash Flow from Operating Activities: Change in Net Assets Adjustments to Reconcile Change in Net Assets to Net Cash Provided by Operating Activities: Net Cash Provided by Operating Activities 0 0 Net Cash Used in Financing Activities Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning of the Year Cash and Cash Equivalents, End of the Year $ 0