Shown below is a trial balance for Healthy Hospital, a not-for-profit hospital. From this trial balance please prepare a Statement of Operations and a Statement of Financial Position. Please note that on the statement of financial position, assets and liabilities are not grouped separately as net assets with donor restrictions and net assets without donor restrictions, they are shown as one amount. As such, please show investments as one dollar amount consisting of the total shown on the trial balance combining investments that are without donor restriction and investments that are with donor restriction. Also on the trial balance below, next to revenues, net assets released, and expenses are the designations (O) and (N). (O) represents Operating activities and (N) represents Nonoperating activities on the statement of operations. Format will be considered when grading your final product.

	Net Assets without		Net Assets with
	Donor Restrictions		Donor Restrictions
	Debit	Credit	Debit	Credit
Cash	860,000
Patient receivables	2,630,000
Allowance for contractual adjustments		923,000
Supplies	567,000
Plant and equipment, net	19,250,000
Investments	5,684,000		6,146,000
Accounts payable		1,260,000
Unearned revenue		540,000
Long-term debt		7,800,000
Net assets, beginning		15,898,000		5,453,000
Patient revenue (O)		25,000,000
Contractual adjustments (O)	6,200,000
Net assets released from restriction (O)		3,800,000	3,800,000
Salaries expense (O)	18,600,000
Insurance expense (O)	3,920,000
Depreciation expense (O)	5,000,000
Grant revenue (N)		1,950,000
Donation revenue (N)		4,950,000		3,100,000
Investment income (N)		680,000		1,393,000
Interest expense (N)	90,000
Total	62,801,000	62,801,000	9,946,000	9,946,000