STATEMENT OF CASH FLOWS Prepare the following account balances for the Statement of Cash STATEMENT OF CASH FLOWS - Bayside Memorial Hospital (2015) 1. Operating Activities 2015 Net income Q1 285.00 Depreciation Q2 173.00 Change in accounts receivable Q3 196.00 Change in inventories Q4 35.00 Change in accounts payable Q5 (68.00) Change in accrued expenses Q6 (12.00) Change in notes payable Q7 17.00 Change in long-term debt Q8 $ 600.00 Change in capital lease obligations Q9 $ (323.00)STATEMENT OF OPERATIONS - Bayside Memorial Hospital - Dec 31st 2015 2014 (in thousands of dollars) Net patient services revenue 8,600 $ 8,090 Other operating revenue 633 519 Total operating revenue 9,233 $ 8,609 Operating Expenses Salaries and Wages $ 5,678 $ 5,497 Supplies 850 823 Utilities 576 558 Insurance Depreciation Exit Sheet View 46 44 173 168 Interest expense 146 142 Bad Debts 375 363 Other operating expenses 1,299 987 Total operating expenses $ 9, 143 $ 8,582 Operating Income 90 27 Investment income 195 154 Excess of revenues over expenses (Net Income) 285 I $ 181BALANCE SHEET - Bayside Memorial Hospital - Dec 31st 2015 2014 (in thousands of dollars) Assets Cash and equivalents $ 124 $ 280 Marketable Securities 45 30 Accounts receivable 1,536 1,340 Inventories 175 140 Prepaid Expenses 32 40 Total current assets $ 1,912 $ 1,830 Long-Term Investments Gross plant and equipment 6,980 6,580 Accumulated depreciation (1,730) (1,660) Net plant and equipment $ 5,250 $ 4,920 Total Assets $ 7,162 $ 6,750 Liabilities and Equity Accounts payable 302 $ 370 Accrued Expenses 208 220 Notes payable 77 60 Current portion of long-term debt 87 97 Total Current Liabilities $ 674 $ 747 Long-term debt 3,000 2,400 Capital lease obligations $ 1,832 $ 2, 155 Total long-term liabilities 4,832 4,555 Fund balance (Endowment) 1,656 $ 1,448 Total liabilities and funds 7,162 $ 6,750