$\backslash$table$[[\backslash$table$[[$CHRISTINA REHABILITATION HOSPITAL$],[$Preclosing Trial Balance$],[$September $30,2023],[(000$s omitted$)]],,],[$Cash and Cash Fouivalents,Debits,Credits$],[\backslash$table$[[$Cash and Cash Equivalents$],[$Patient Accounts Receivahle$]],$$$45,525,],[\backslash$table$[[$Patient Accounts Receivable$],[$Inventory$]],\backslash$table$[[45,300],[8,419]],],[$Prepaid Expenses,$6,610,],[$Assets Limited as to Use$-$Investments,$49,440,],[$Investments$,198,000,],[$Pledges Receivable,$3,820,],[$Discount on Pledges Receivable,,$910],[$Land$,7,580,],[$Buildings$,324,440,],[$Accumulated Depreciation$-$Buildings,,$142,960],[\backslash$table$[[$Equipment$]],259,160,],[$Accumulated Depreciation$-$Equipment,,$118,040],[$Accounts Payable,,$20,730],[$Accrued Payables,,$26,790],[$Interest Payable,,$1,070],[$Bonds Payable,,$173,000],[$Other Long$-$term Liabilities,,$126,700],[$Net Assets$-$llithout Donor Restrictions,,$221\mathrm{.}105],[$Net Assets$-$With Donor Restrictions$-$Programs,,$\backslash$table$[[78,600]]],[$Net Assets$-$With Donor Restrictions$-$Endowment,,$27\mathrm{.}119],[\backslash$table$[[$Patient Service Revenue$]],,1,063,360],[$Contractual Adjustments,$550,980,],[$Implicit Price Concessions for Individual Payors,$17,030,],[$Other Operating Revenue,,$11,330],[$Contributions$-$With Donor Restrictions$-$Programs,,$6,540],[$Contributions$-$With Donor Restrictions$-$Endowment,,$130],[$Investment Income$-$dithout Donor Restrictions,,$7\mathrm{.}309],[$Investment Income$-$With Donor Restrictions$-$Programs,,$470],[$Unrealized Gain on Investments$-$With Donor Restrictions$-$Programs,,$590],[\backslash$table$[[$Salary Expense$]],338,520,],[$Supplies Expense,$140,610,],[$Depreciation Expense,$25,230,],[$Interest Expense,$5,130,],[$Unrealized Loss on Investments$-$Without Donor Restrictions,$950,],[$Total$,$$$2,026,735,$$$2,026,735]]$

b$.$ Prepare a balance sheet as of September $30,2023.$ The pledges and investments are both long term. Not included on the trial balance is the fact that $$15,000$ of bonds will be due in $2024$ and must be reclassified on the balance sheet. $($Enter your answers in thousands.$)$

$\backslash$table$[[$CHRISTINA REHABILITATION HOSPITAL$],[$Balance Sheet,$],[$Assets$,],[(000$s omitted$),],[$Current Assets:,,$],[$Cash and Cash Equivalents,,$],[$Patient Accounts Receivable,,$],[$Inventory$,,],[$Prepaid Expenses,,$],[,,],[$Total Current Assets,,$],[$Assets Limited as to Use:,,$],[$Investments$,,],[$Pledges Receivable $($Net$),,],[($Investments$,,],[$Property$,$ Plant and Equipment:,,$],[$Land$,,],[$Buildings$,,],[$Less: Accumulated Depreciation,,$],[$Equipment$,,],[$Less: Accumulated Depreciation,,$],[$Total Property, Plant and Equipment,,$],[$Total Assets,,$],[$Liabilities and Net Assets,,$],[$Current Liabilities:,,$],[$Accounts Payable,,$],[$Accrued Payables,,$],[$Interest Payable,,$],[$Current Portion of Bonds Payable,,$],[,,],[$Total Current Liabilities,,$],[$Long$-$term liabilities:,,$],[$Bonds Payable,,$],[$Other Long$-$Term Liabilities,,$],[,,],[$Total Long$-$Term Liabilities,,$],[$Total Liabilities,,$],[$Net Assets:,,$],[$Without Donor Restrictions,,$],[$With Donor Restrictions,,$],[$Total Liabilities and Net Assets,,$]]$