Use the following information to calculate the healthcare organization's accounting excess of revenue over expenses for the year.

Net Patient Service Revenues

$800,000

Premium Revenues

$500,000

Operating Expenses on Credit

$200,000

Cash Operating Expenses

$700,000

Accounts Receivable (Beg. of Year)

$50,000

Accounts Receivable (End of Year)

$80,000

Accounts Payable (Beg. of Year)

$50,000

Accounts Payable (End of Year)

$100,000

Prepaid Expense

30,000

A) $400,000

B) -$100,000

C) $370,000

D) $290,000