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		$	69,075
Accounts Receivable			62,000
Allowance for Uncollectible Receivables						$	16,700
Inventory			8,560
Prepaid Expenses			6,760
Assets Limited as to UseInvestments			49,590
Investments			213,000
Pledges Receivable			3,970
Discount on Pledges Receivable							1,060
Land			7,730
Buildings			331,940
Accumulated DepreciationBuildings							157,960
Equipment			274,160
Accumulated DepreciationEquipment							125,540
Accounts Payable							20,880
Accrued Payables							26,940
Interest Payable							1,220
Bonds Payable							188,000
Other Long-term Liabilities							128,200
Net AssetsWithout Donor Restrictions							236,105
Net AssetsWith Donor RestrictionsPrograms							80,100
Net AssetsWith Donor RestrictionsEndowment							28,610
Patient Service Revenue							1,078,360
Contractual Adjustments			558,480
Other Operating Revenue							11,480
ContributionsWith Donor RestrictionsPrograms							6,690
ContributionsWith Donor RestrictionsEndowment							280
Investment IncomeWithout Donor Restrictions							8,800
Investment IncomeWith Donor RestrictionsPrograms							620
Unrealized Gain on InvestmentsWith Donor RestrictionsPrograms							740
Salary Expense			340,020
Supplies Expense			142,110
Provision for Uncollectible Accounts			18,530
Depreciation Expense			25,980
Interest Expense			5,280
Unrealized Loss on InvestmentsWithout Donor Restrictions			1,100
Total		$	2,118,285			$	2,118,285

1. Required
2. a-1. Prepare a statement of operations for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,160 has been released from restrictions.
3. 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 $1,160 has been released from restrictions.

Please answer the following

CHRISTINA REHABILITATION HOSPITAL
Statement of Changes in Net Assets
For Year Ended September 30, 2020
(000s omitted)
Excess of Revenues and Gains Over Expenses and Losses
Unrealized Loss on Investments
Net Assets Released from Restrictions
Increase in Net Assets Without Donor Restrictions:
Net Assets With Donor Restrictions:
Contributions for Programs
Contributions for Endowment
Investment Income
Unrealized Gain on Investments
Net Assets Released from Restrictions
Increase in Net Assets With Donor Restrictions
Increase in Net Assets
Net Assets at Beginning of the Year
Net Assets at End of the Year