Q4. (2marks) Calculate the amount of Liabilities from the following informations.

Cash and Temporary Investments 3,800

Account receivables 10,000

Properties and equipment 4,000

Net assets 2,500

Inventory 1,200

Investments 5,000

Q5. The following are account balances (in thousands) for ALRAWDHA Health Plan. Prepare a balance sheet and statement of operations for the year ended December 31, 2017. (4 Marks) Net property and equipment $ 2,000

Accounts receivable $2,000

Medical claims payable $45,000

Patient service revenue (net of contractuals) $ 950,000

Supply expense $ 255,000

Net assets released from restriction for operations $ 45, 000

Depreciation expense $ 35,000

Transfer to parent corporation $ 9,500

Labor expense $300,000

Provision for bad debts $12,000

Unrealized gains from available for sale securities $150,000

Net Assets $66,300

Cash & cash equivalents $110,000

Long-term debt $2,700