The following is the preclosing trial balance for Christina Rehabilitation Hospital as of September $30,2023.$

CHRISTINA REHABILITATION HOSPITAL

Preclosing Trial Balance

September $30,2023$

$(000$s omitted$)$

Debits Credits

Cash and Cash Equivalents $ $76,725$

Patient Accounts Receivable $45,500$

Inventory $8,610$

Prepaid Expenses $6,810$

Assets Limited as to Use$$Investments $49,640$

Investments $218,000$

Pledges Receivable $4,020$

Discount on Pledges Receivable $1,110$

Land $7,780$

Buildings $334,440$

Accumulated Depreciation$$Buildings $162,960$

Equipment $279,160$

Accumulated Depreciation$$Equipment $128,040$

Accounts Payable $20,930$

Accrued Payables $26,990$

Interest Payable $1,270$

Bonds Payable $193,000$

Other Long$-$term Liabilities $128,700$

Net Assets$$Without Donor Restrictions $241,105$

Net Assets$$With Donor Restrictions$$Programs $80,600$

Net Assets$$With Donor Restrictions$$Endowment $29,110$

Patient Service Revenue $1,083,360$

Contractual Adjustments $560,980$

Implicit Price Concessions for Individual Payors $19,030$

Other Operating Revenue $11,530$

Contributions$$With Donor Restrictions$$Programs $6,740$

Contributions$$With Donor Restrictions$$Endowment $330$

Investment Income$$Without Donor Restrictions $9,300$

Investment Income$$With Donor Restrictions$$Programs $670$

Unrealized Gain on Investments$$With Donor Restrictions$$Programs $790$

Salary Expense $340,520$

Supplies Expense $142,610$

Depreciation Expense $26,230$

Interest Expense $5,330$

Unrealized Loss on Investments$$Without Donor Restrictions $1,150$

Total $ $2,126,535$ $ $2,126,535$

Prepare a balance sheet as of September $30,2023.$ The pledges and investments are both long$-$term. Not included on the trial balance is the fact that $$25,000$ of bonds will be due in $2024$ and must be reclassified on the balance sheet. $($Enter your answers in thousands.$)\backslash$table$[[$Inventory$,,,8,610],[$Prepaid Expenses,,,$6,810],[,,,49,640],[$Total Current Assets,,,$187,285],[$Assets Limited as to Use:,,,$],[$Investments$,,,218,000],[$Pledges Receivable $($Net$),,,4,020],[$Investments$,,,],[$Property$,$ Plant and Equipment:,,,$],[$Land$,,7,780,],[$Buildings$,$$$334,440,,],[$Less: Accumulated Depreciation,$162,960,171,480,],[$Equipment$,279,160,,],[$Less: Accumulated Depreciation,$128,040,151,120,],[$Total Property, Plant and Equipment,,,$330,380],[$Total Assets,,,$739,685],[$Liabilities and Net Assets,,,$],[$Current Liabilities:,,,$],[$Accounts Payable,,,$20,930],[$Accrued Payables,,,$26,990],[$Interest Payable,,,$1,270],[$Current Portion of Bonds Payable,,,$193,000],[$Total Current Liabilities,,,$242,190],[$Long$-$term liabilities:,,,$],[$Bonds Payable,,$$193,000,],[$Other Long$-$Term Liabilities,,$128,700,],[$Total Long$-$Term Liabilities,,,$321,700],[$Total Liabilities,,,$563,890],[$Net Assets:,,,$],[$Without Donor Restrictions,,$6,740,],[$With Donor Restrictions,,$330,7,070],[$Total Liabilities and Net Assets,,,$570,960]]$