Problem 2 Given the following, what is the excess of revenues over expenses for the year? Total operating expenses Gross patient services revenues Deductions from patient services revenues Student Tuition and Fees $ $ $ $ 13,477 23,440 5,942 2.300 Gross patient services revenues Less deductions from patient services revenues Net patient services revenues Student Tuition and Fees Total operating revenues Less operating expenses Operating income Excess of revenues over expenses