Section B: Construct Financial Statements The list of accounts below are from financial statements of the MHA Medical Center on December 31, 20X9. Please reassemble the accounts and prepare (1) a balance sheet, (2) statement of operations, and (3) statement of changes in net assets as of December 31, 20X9. Givens: Self-insurance reserves Accounts payable Plant, property, and equipment Capitation and premium revenues $5,200,000 $1,060,000 $470,000 $55,400,000 Administrative expense $5,250,000 Cash and cash equivalent $1,150,000 Accumulated depreciation $22,000,000 Ending balance, unrestricted net assets $24,760,000 Depreciation and amortization expense $2,700,000 Net assets released from restriction for operations $370,000 Other long-term assets $9,430,000 Net patient service revenues $61,350,000 Realized gain on investments $300,000 Current portion of long-term debt $290,000 Provision for bad debt expense $330,000 Uncollectibles in accounts receivable $750,000 Inventory $1,300,000 Interest expense on swap agreements $110,000 Non-operating service expense $240,000 Salary and wage payable $2,800,000 Goodwill $280,000 Interest expense $1,500,000 Beginning balance, permanently restricted net assets Other current assets $5,290,000 $920,000 Employment benefit expense $11,230,000 Beginning balance, temporarily restricted net assets $3,150,000 Short-term investments $300,000 Ending balance, temporarily restricted net assets $2,780,000 Long-term investments, unrestricted $9,650,000 Short-term borrowing $2,370,000 Beginning balance, unrestricted net assets $12,910,000 Prepaid expenses $550,000 Accounts receivable $7,350,000 Long-term debt Salary and wage expense $25,100,000 Supply expense Accrued expense $350,000 Other operating revenues $19,270,000 $5,200,000 $430,000 Ending balance, permanently restricted net assets 55.290,000