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)
		Debits		Credits
Cash and Cash Equivalents		$	59,655
Accounts Receivable			61,940
Allowance for Uncollectible Receivables						$	16,640
Inventory			8,500
Prepaid Expenses			6,700
Assets Limited as to UseInvestments			49,530
Investments			207,000
Pledges Receivable			3,910
Discount on Pledges Receivable							1,000
Land			7,670
Buildings			328,940
Accumulated DepreciationBuildings							151,960
Equipment			268,160
Accumulated DepreciationEquipment							122,540
Accounts Payable							20,820
Accrued Payables							26,880
Interest Payable							1,160
Bonds Payable							182,000
Other Long-term Liabilities							127,600
Net AssetsWithout Donor Restrictions							230,105
Net AssetsWith Donor RestrictionsPrograms							79,500
Net AssetsWith Donor RestrictionsEndowment							28,010
Patient Service Revenue							1,072,360
Contractual Adjustments			555,480
Other Operating Revenue							11,420
ContributionsWith Donor RestrictionsPrograms							6,630
ContributionsWith Donor RestrictionsEndowment							220
Investment IncomeWithout Donor Restrictions							8,200
Investment IncomeWith Donor RestrictionsPrograms							560
Unrealized Gain on InvestmentsWith Donor RestrictionsPrograms							680
Salary Expense			339,420
Supplies Expense			141,510
Provision for Uncollectible Accounts			17,930
Depreciation Expense			25,680
Interest Expense			5,220
Unrealized Loss on InvestmentsWithout Donor Restrictions			1,040
Total		$	2,088,285			$	2,088,285

1. Makea 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 $19,500 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:
Cash and Cash Equivalentsselected answer correct
Accounts Receivableselected answer correct
Inventoryselected answer correct
Prepaid Expensesselected answer correct
Total Current Assets			0
Assets Limited as to Use:
Pledges Receivable
not attempted
Property, Plant and Equipment:
Land
Buildings
not attempted		0
not attempted
not attempted		0
Total Property, Plant and Equipment			0
Total Assets			$0
Liabilities and Net Assets
Current Liabilities:
Accounts Payableselected answer correct
Accrued Payablesselected answer correct
Interest Payableselected answer correct
not attempted
Total Current Liabilities			0
Long-term liabilities:
Total Long-Term Liabilities			0
Total Liabilities			0
Net Assets:
Without Donor Restrictions
With Donor Restrictions			0
Total Liabilities and Net Assets			$0