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 Required a-1. Prepare a statement of operations for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,210 has been released from restrictions. a-2. Prepare a statement of changes in net assets for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,210 has been released from restrictions