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

Required

a. Prepare a statement of operations and a statement of changes in net assets for the year ended September 30, 2023. Not included on the trial balance is the fact that $1,010 has been released from restrictions.

b. 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 $15,000 of bonds will be due in 2024 and must be reclassified on the balance sheet.

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Cash and Cash Equivalents Patient Accounts Receivable CHRISTINA REHABILITATION HOSPITAL Preclosing Trial Balance September 30, 2023 (000s omitted) Inventory Prepaid Expenses Assets Limited as to Use-Investments Investments Pledges Receivable Discount on Pledges Receivable Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable Accrued Payables Interest Payable Bonds Payable Other Long-Term Liabilities Net Assets-Without Donor Restrictions Net Assets-With Donor Restrictions-Programs Net Assets-With Donor Restrictions-Endowment Patient Service Revenue Debits $ 45,525 45,300 8,410 6,610 49,440 198,000 3,820 7,580 324,440 259,160 $ Credits 910 142,960 118,040 20,730 26,790 1,070 173,000 126,700 221,105 78,600 27,110 1,063,360