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

Required

a$-1.$ Prepare a statement of operations for the year ended September $30,2023.$ 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 $30,2023.$ Not included on the trial balance is the fact that $$1,210$ has been released from restrictions.