Prepare a statement of changes in net assets for the year ended September 30, 2017. Not included on the trial balance is the fact that $1,080 has been released from temporary purpose restrictions.

The following is the pre-closing trial balance for Christina Rehabilitation Hospital as of September 30, 2017 CHRISTINA REHABILITATION HOSPITAL Pre-closing Trial Balance September 30, 2017 (000s omitted) Debits Credits $56,515 61,920 Cash and Cash Equivalents Accounts Receivable Allowance for Uncollectible Receivables Inventory Prepaid Expenses Assets Limited as to Use-Investments Investments 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-lemporarily Restricted Net Assets-Permanently Restricted Patient Service Revenue Contractual Adjustments Other Operating Revenue Contributions-Temporarily Restricted 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 $16,620 8,480 6,680 49,510 205,000 3,890 980 7,650 327940 149,960 266,160 21,540 20,800 26,860 1,140 180,000 127,400 228,105 79,300 27,810 1,070,360 554,480 11,400 6,610 200 8,000 540 660 339,220 141,310 17,730 25,580 5,200 1,020 Total $2,078,285 $2,078,285 a-2. Prepare a statement of changes in net assets for the year ended September 30, 2017. Not included on the trial balance is the fact that $1,080 has been released from temporary purpose restrictions. (Enter your answers in thousands. Negative amounts should be indicated by a minus sign.) Answer is complete but not entirely correct. CHRISTINA REHABILITATION HOSPITAL Statement of Changes in Net Assets For Year Ended September 30, 2017 (000s omitted) Unrestricted Net Assets Excess of Revenues and Gains Over Expenses and Unrealized Loss on Investments Net Assets Released from Restrictions 6,240 1,020 228,105 235,365 Losses Increase In Unrestricted Net Assets Temporarily Restricted Net Assets Contributions Investment Income Unrealized Gain on Investments Net Assets Released from Restrictions 6,610 540 660 27,810 35,620 Increase in Temporarily Restricted Net Assets Permanently Restricted Net Assets Contributions 200 200 271,185 500 $271,685 Increase in Permanently Restricted Net Assets Increase in Net Assets Net Assets at Beginning of the Year Net Assets at End of the Year