The following are account balances in thousands at december 31, 20X1 for sunview hospital. Prepare a statement of cash flows for the year ended in december 31, 20X1. Hint: The amounts have been stated as positive or negative numbers as they affect cash flow).

Givens( in '000s)

Decrease in prepaid expenses- 5500

Payments on longterm debt- (9000)

Cash and cash equivalent in the beginning of the year- 34,000

Increase in inventory- (4300)

Increases in longterm debt- 75,000

Decrease in accrued expenses- (3400)

Change in net assets- 28,500

Sale of long term investments- 71,000

Increase in other current liabilities- 6600

Depreciation- 10,600

Payments on capital lease- (9100)

Purchases of equipment- (77,000)

Increase in net account receivables- (30,000)

Increase in accounts payable- 20,000