Sacred Heart Hospital had the following closing entries for the year ended December $31,2017$:

Reclassification to unrestricted net assets

Satisfaction of equipment acquisition restrictions $$150,000$

Operating revenues: patient service revenue $3,750,000$

Operating revenues: other revenue $30,000$

Non$-$operating investment income: unrestricted $10,000$

Non$-$operating: net realized and unrealized gains on investments $12,000$

Unrestricted net assets $1,377,000$

Contractual adjustments: unrestricted $300,000$

Operating expenses: professional care of patients $1,730,000$

Operating expenses: general services $345,000$

Operating expenses: administration $200,000$

Donor restricted net assets $150,000$

Reclassification from donor restricted net assets:

satisfaction of plant acquisition restrictions $150,000$

Non$-$operating contribution revenue: donor restricted $504,000$

Donor restricted net assets $504,000$

Required:

Prepare a statement of operations for the year ended December $31,2017.$

Prepare a statement of changes in net assets for the year ended December $31,2017,$ assuming beginning net assets are $$1,700,000.$