The following are account balances (in thousands) for Lima Health Plan. Prepare a balance sheet and an income statement for the year ended December 31, 20X0. Givens (in '000s) Income tax benefit of operating loss $8,000 Net property and equipment $2,000 Physician services expense $164,000 Premium revenue $125,000 Marketing expense $11,000 Compensation expense $13,000 Interest income and other revenue $6,000 Outside referral expense $4,000 Medicare revenue $131,000 Occupancy and depreciation expense $2,000 Medical claims payable $37,000 Accounts receivable $3,000 Emergency room expense $14,000 Inpatient services expense $101,000 Interest expense $2,000 Medicaid revenue $35,000 Owners' equity $61, 500 Cash and cash equivalents $97,000 Long-term debt $3, 500 Other administrative expense $2,000