$16-24.$ Financial Statements$-$Not$-$for$-$Profit Hospital. $($ LO$16-3)$ The following is the preclosing trial balance for Christina Rehabilitation Hospital as of September $30,2023.$

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