Prepare a statement of change in net assets of the year ended September 30.

Please just show me how to calculate Net Assets at Beginning of the year.

The correct answer is $326,815.

The following is the pre-closing trial balance for Chnstna Renabilitation Hospital as of September 30, 201 CHRISTINA REHABILITATION HOSPITAL Pre-closing Inal Balance September 30, 2017 Debits Credits 45.525 61,850 Cash and Cash Equivalents Accounts Receivable Allowance for Uncollectible Receivables Inventoy Prepaid Expenses Assets Limited as to Use-Investments $ 16,550 8.410 6.610 49.440 198,000 Pledges Receivable Discount on Pledges Receivable Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable Accrued Payables Interest Payable Bonds Payable Other Long-term Liabilities Net Assets-Unrestricted Net Assets-Temporarily Restricted Net As Patient Service Revenue Contractual Adjustments Other Operating Revenue Contributions-Temporarily Restrictec Contributions-Permanently Restricted Investment Income-Unrestricted Investment Income-Temporarily Restricted Unrealized Gain on Investments-Temporarily Restricted Salary Expense Supplies Expense Provision for Uncollectible Accounts Depreciation Expense Interest Expense Unrealized Loss on Investments-Unrestricted 910 7580 324.440 142,960 259,160 118,040 26,790 1070 173.000 126,700 221,105 78.600 27110 1063.360 550,980 6,540 7.300 470 590 338.520 140.610 25.230 5.130 950 Total $2,043.285 $2,043.285