The following are account balances as of September 30, 20X1, for Sutton Hospital. Prepare a balance sheet at September 30, 20X1. (Hint: net assets will also need to be calculated.)

Given Data:

Gross Property, Plant and Equipment	$ 95,000,000
Cash	11,000,000
Net Accounts Receivable	19,500,000
Accrued Expenses	9,650,000
Inventory	7,340,000
Long-Term Debt	34,500,000
Accounts Payable	12,400,000
Accumulated Depreciation	41,500,000