The following is the pre-closing trial balance for Christina Rehabilitation Hospital as of September 30, 2020.

Required
a. Prepare a statement of operations and a statement of changes in net assets for the year ended September 30, 2020. Not included on the trial balance is the fact that $1,010 has been released from restrictions.
b. Prepare a balance sheet as of September 30, 2020. 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 2021 and must be reclassified on the balance sheet.

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CHRISTINA REHABILITATION HOSPITAL Preclosing Trial Balance September 30, 2020 (000s omitted) Debits Credits $ 45,525 61,850 Cash and Cash Equivalents Accounts Receivable Allowance for Uncollectible Receivables 16,550 Inventory Prepaid Expenses Assets Limited as to Use-Investments 8,410 6,610 49,440 198,000 3,820 Investments Pledges Receivable Discount on Pledges Receivable 910 Land 7,580 324,440 Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable 142,960 259,160 118,040 20,730 Accrued Payables Interest Payable Bonds Payable Other Long-term Liabilities 26,790 1,070 173,000 126,700 Net Assets-Without Donor Restrictions 221,105 78,600 27,110 Net Assets-With Donor Restrictions-Programs Net Assets-With Donor Restrictions-Endowment Patient Service Revenue 1,063,360 Contractual Adjustments Other Operating Revenue Contributions-With Donor Restrictions-Programs 550,980 11,330 6,540 Contributions-With Donor Restrictions-Endowment 130 Investment Income-Without Donor Restrictions 7,300 Investment Income-With Donor Restrictions-Programs Unrealized Gain on Investments-With Donor Restrictions-Programs 470 590 Salary Expense Supplies Expense 338,520 140,610 17,030 Provision for Uncollectible Accounts Depreciation Expense Interest Expense Unrealized Loss on Investments-Without Donor Restrictions Total 25,230 5,130 950 $2,043,285 $2,043,285