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The following is the pre-closing trial balance for Christina Rehabilitation Hospital as of September 30, 2020.

CHRISTINA REHABILITATION HOSPITAL
Preclosing Trial Balance
September 30, 2020
(000s omitted)
		Debits				Credits
Cash and Cash Equivalents		$	75,355
Accounts Receivable			62,040
Allowance for Uncollectible Receivables						$	16,740
Inventory			8,600
Prepaid Expenses			6,800
Assets Limited as to UseInvestments			49,630
Investments			217,000
Pledges Receivable			4,010
Discount on Pledges Receivable							1,100
Land			7,770
Buildings			333,940
Accumulated DepreciationBuildings							161,960
Equipment			278,160
Accumulated DepreciationEquipment							127,540
Accounts Payable							20,920
Accrued Payables							26,980
Interest Payable							1,260
Bonds Payable							192,000
Other Long-term Liabilities							128,600
Net AssetsWithout Donor Restrictions							240,105
Net AssetsWith Donor RestrictionsPrograms							80,500
Net AssetsWith Donor RestrictionsEndowment							29,010
Patient Service Revenue							1,082,360
Contractual Adjustments			560,480
Other Operating Revenue							11,520
ContributionsWith Donor RestrictionsPrograms							6,730
ContributionsWith Donor RestrictionsEndowment							320
Investment IncomeWithout Donor Restrictions							9,200
Investment IncomeWith Donor RestrictionsPrograms							660
Unrealized Gain on InvestmentsWith Donor RestrictionsPrograms							780
Salary Expense			340,420
Supplies Expense			142,510
Provision for Uncollectible Accounts			18,930
Depreciation Expense			26,180
Interest Expense			5,320
Unrealized Loss on InvestmentsWithout Donor Restrictions			1,140
Total		$	2,138,285			$	2,138,285

Required

a-1. Prepare a statement of operations for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,200 has been released from restrictions.

a-2. Prepare a statement of changes in net assets for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,200 has been released from restrictions.