PROBLEM

Goodfellow & Perkins LLP is a successful mid$-$tier accounting firm with a large range of clients across Texas. During $2025,$ Goodfellow & Perkins gained a new client, Brookwood Pines Hospital $($BPH$),$ a private, not$-$for$-$profit hospital. The fiscal year$-$end for BPH is June $30.$ Goodfellow & Perkins is performing the audit for the fiscal year$-$end June $30,2026.$ The balance sheets as of June $30,2026$ and $2025$ are presented here.

Brookwood Pines Hospital

Balance Sheet $($in thousands$)$

June $30$

$\backslash$table$[[$Assets$,,2026,,2025$