[The following information applies to the questions displayed below.]

The following is the pre-closing trial balance for Christina Rehabilitation Hospital as of September 30, 2017.

CHRISTINA REHABILITATION HOSPITAL
Pre-closing Trial Balance
September 30, 2017
(000s omitted)
		Debits				Credits
Cash and Cash Equivalents		$	45,525
Accounts Receivable			61,850
Allowance for Uncollectible Receivables						$	16,550
Inventory			8,410
Prepaid Expenses			6,610
Assets Limited as to UseInvestments			49,440
Investments			198,000
Pledges Receivable			3,820
Discount on Pledges Receivable							910
Land			7,580
Buildings			324,440
Accumulated DepreciationBuildings							142,960
Equipment			259,160
Accumulated DepreciationEquipment							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 AssetsUnrestricted							221,105
Net AssetsTemporarily Restricted							78,600
Net AssetsPermanently Restricted							27,110
Patient Service Revenue							1,063,360
Contractual Adjustments			550,980
Other Operating Revenue							11,330
ContributionsTemporarily Restricted							6,540
ContributionsPermanently Restricted							130
Investment IncomeUnrestricted							7,300
Investment IncomeTemporarily Restricted							470
Unrealized Gain on InvestmentsTemporarily Restricted							590
Salary Expense			338,520
Supplies Expense			140,610
Provision for Uncollectible Accounts			17,030
Depreciation Expense			25,230
Interest Expense			5,130
Unrealized Loss on InvestmentsUnrestricted			950
Total		$	2,043,285			$	2,043,285
Required

a-1.	Prepare a statement of operations for the year ended September 30, 2017. Not included on the trial balance is the fact that $1,010 has been released from temporary purpose restrictions. (Enter your answers in thousands.)

a-2.	Prepare a statement of changes in net assets for the year ended September 30, 2017. Not included on the trial balance is the fact that $1,010 has been released from temporary purpose restrictions. (Enter your answers in thousands. Negative amounts should be indicated by a minus sign.)

30.

value: 10.00 points

Required information

b.	Prepare a balance sheet as of September 30, 2017. 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 2018 and must be reclassified on the balance sheet. (Enter your answers in thousands.)