The following are annual account balances as of September 30, 20X0 for West Hospital. Prepare the portion of the statement of operations ending with operating income for the 12month period ending September 30, 20X0.

Given Information:

Net Patient Revenues	$ 930,000
Interest Expense	42,000
Net assets released from restriction for operations	410,000
Depreciation Expense	85,000
Labor Expense	670,000
Bad Debt Expense	11,000
Supply Expense	96,000