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 $ 50,235 Accounts Receivable 61,880 Allowance for Uncollectible Receivables $ 16,580 Inventory 8,440 Prepaid Expenses 6,640 Assets Limited as to UseInvestments 49,470 Investments 201,000 Pledges Receivable 3,850 Discount on Pledges Receivable 940 Land 7,610 Buildings 325,940 Accumulated DepreciationBuildings 145,960 Equipment 262,160 Accumulated DepreciationEquipment 119,540 Accounts Payable 20,760 Accrued Payables 26,820 Interest Payable 1,100 Bonds Payable 176,000 Other Long-term Liabilities 127,000 Net AssetsWithout Donor Restrictions 224,105 Net AssetsWith Donor RestrictionsPrograms 78,900 Net AssetsWith Donor RestrictionsEndowment 27,410 Patient Service Revenue 1,066,360 Contractual Adjustments 552,480 Other Operating Revenue 11,360 ContributionsWith Donor RestrictionsPrograms 6,570 ContributionsWith Donor RestrictionsEndowment 160 Investment IncomeWithout Donor Restrictions 7,600 Investment IncomeWith Donor RestrictionsPrograms 500 Unrealized Gain on InvestmentsWith Donor RestrictionsPrograms 620 Salary Expense 338,820 Supplies Expense 140,910 Provision for Uncollectible Accounts 17,330 Depreciation Expense 25,380 Interest Expense 5,160 Unrealized Loss on InvestmentsWithout Donor Restrictions 980 Total $ 2,058,285 $ 2,058,285

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 $1,040 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 $1,040 has been released from restrictions.

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 $1,040 has been released from temporary purpose restrictions. (Enter your answers in thousands. Amounts to be 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 $1,040 has been released from temporary purpose restrictions. (Enter your answers in thousands. Amounts to be