The following is the pre-closing trial balance for Christina Rehabilitation Hospital as of September 30, 2020. CHRISTINA REHABILITATION HOSPITAL Preclosing Trial Balance September 30, 2020 (000s omitted) Credits $ Debits 76,925 62,050 $ 16,750 8,610 6,810 49,640 218,000 4,020 1,110 7,780 334,440 162,960 279, 160 Cash and Cash Equivalents Accounts Receivable Allowance for Uncollectible Receivables Inventory Prepaid Expenses Assets Limited as to Use-Investments Investments Pledges Receivable Discount on Pledges Receivable Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable Accrued Payables Interest Payable Bonds Payable Other Long-term Liabilities Net Assets-Without Donor Restrictions Net Assets-With Donor Restrictions-Programs Net Assets-With Donor Restrictions-Endowment Patient Service Revenue Contractual Adjustments Other Operating Revenue Contributions-With Donor Restrictions-Programs Contributions-With Donor Restrictions-Endowment Investment Income-Without Donor Restrictions Investment Income-With Donor Restrictions-Programs Unrealized Gain on Investments-With Donor Restrictions-Programs Salary Expense Supplies Expense Provision for Uncollectible Accounts Depreciation Expense Interest Expense Unrealized Loss on Investments-Without Donor Restrictions Total 128, 040 20,930 26,990 1,270 193,000 128,700 241,105 80,600 29, 110 1,083,360 560,980 11,530 6,740 330 9,300 670 790 340,520 142,610 19,030 26,230 5,330 1,150 $2,143,285 $2,143,285 b. Prepare a balance sheet as of September 30, 2020. The pledges and investments are both long-term. Not included on the trial balance is the fact that $25.000 of bonds will be due in 2021 and must be reclassified on the balance sheet. (Enter your answers in thousands.) CHRISTINA REHABILITATION HOSPITAL Balance Sheet As of September 30, 2020 (000s omitted) Assets Current Assets: 0 Total Current Assets Assets Limited as to Use: Pledges Receivable Property, Plant and Equipment: Land Buildings 0 0 0 Total Property, Plant and Equipment Total Assets Liabilities and Net Assets $ 0 Current Liabilities: 0 Total Current Liabilities Long-term liabilities: 0 Total Long-Term Liabilities Total Liabilities Net Assets: Without Donor Restrictions With Donor Restrictions Total Liabilities and Net Assets 0 $ 0