Trend analysis for the MHS Statement of Revenue and Expenses appears on the worksheet below. Metropolis Health System Statement of Revenue and Expenses For the Years Ended March 31, 20X4 and 20X3

find the Xs

Year 2 Year 1 Difference Percent

Revenue

Net patient service revenue $34,000,000 $33,600,000 $400,000 1.19%

Other revenue XXXX 1,000,000 100,000 10.00%

Total Operating Revenue $35,100,000 XXXXX $500,000 1.45%

Expenses

Nursing services XXXXX $5,450,000 ($425,000) 7.80%

Other professional services 13,100,000 XXXX 150,000 1.16%

General services XXXX 3,220,000 (20,000) 0.62%

Support services 8,300,000 XXXX (40,000) 0.48%

Depreciation XXXXX 1,800,000 100,000 5.56%

Amortization 50,000 XXXX 0 0.00%

Interest 325,000 350,000 (25,000) 7.14%

Provision for doubtful accounts XXXXX 1,600,000 (100,000) 6.25%

Total Expenses 33,400,000 XXXXX (360,000) 1.07%

Income from Operations $1,700,000 $840,000 $860,000 102.38%

Nonoperating Gains (Losses)

Unrestricted gifts and memorials XXXX $70,000 ($50,000) 71.43%

Interest income 80,000 XXXX 40,000 100.00%

Nonoperating Gains Net XXXX 110,000 (10,000) 9.09%

Revenues and Gains in Excess of Expenses and Losses $1,800,000 XXXXX $850,000 89.47%