Create a comparative statement within an Excel worksheet comparing the two consecutive quarters of data provided and the impact the net accounts receivable has on the income statement. I attached the data and information needed to create the comparative statement.

• Provide your comparative statement within the worksheet provided in the Excel workbook.
• Utilize your textbook to write a good comparative statement (you do not need to provide your textbook as a reference)
• If you utilize an outside reference (which is not required), provide a working link to that reference.
• Reference: White, Susan (2018). Principles of finance for health information and informatics professionals. (2nd ed.). American Health Information Management Association. Chapters 5 & 6.

A B C D E F G H 1 UC Community Health - Accounts Receivables - January 1 - March 31, 2023 Contractual Contractual Allowance Deductions 2 Payers Gross Accounts Receivable Deductions/Payer (create formula) Net Accounts Receivable w United Health S 4,000,500 30% of gross accounts receivable $ 1,200,150 $ 2,800,350 Anthem 6,000,300 33% of gross accounts receivable $ 1,980,099 4,020,201 UI P BC/BS Illinois S 9,555,000 25% of gross accounts receivable 2,388,750 S 7,166,250 Humana 2,450,000 10% of gross accounts receivable S 245,000 2,205,000 Self Pay 600,000 None 600,000 00 Tri-Dent S 5,000,200 50% of gross accounts receivable $ 2,500,100 S 2,500,100 Tri-State 1,500,000 5% of gross accounts receivable S 75,000 S 1,425,000 10 Wellspring S 10,800,500 20% of gross accounts receivable S 2,160,100 S 8,640,400 11 Totals S 39,906,500 10,549,199 $ 29,357,301 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 1st Quarter 2023 2nd Quarter 2023 Graphic Display Comparative Statement +A B D E F G H 1 UC Community Health - Accounts Receivables - April 1 - June 30, 2023 Contractual Contractual Allowance Deductions 2 Payers Gross Accounts Receivable Deductions/Payer (create formula) Net Accounts Receivable United Health 30% of gross accounts 3 S 4,800,500 receivable S 1,440,150 $ 3,360,350 Anthem 83% of gross accounts 4 S 11,400,500 receivable 3,762,165 7,638,335 BC/BS Illinois 25% of gross accounts 5 S 12,400,600 receivable 3,100,150 | $ 9,300,450 Humana 10% of gross accounts 6 S 3,600,200 receivable 360,020 $ 3,240,180 7 Self Pay S 800,000 None 800,000 Tri-Dent 50% of gross accounts 8 S 2,200,000 receivable $ 1,100,000 1,100,000 Tri-State 5% of gross accounts 9 S 1,800,100 receivable S 90,005 S 1,710,095 Wellspring 20% of gross accounts 10 S 9,800,200 receivable $ 1,960,040 $ 7,840,160 11 Totals 46,802,100 11,812,530 $ 34,989,570 12 13 14 15 16 17 18 19 20 21 22 1st Quarter 2023 2nd Quarter 2023 Graphic Display Comparative Statement +A B C D E F G H K M N O P Q R S T U First Quarter First Quart Second Quar Second Quarter 2023 WNH Payers Gross Accoui Net Accour Gross Accoul Net Accounts Receivable Gross & Net Accounts Receivable For the First Two Quarters of 2023 United Hea 4,000,500 2,800,350 4,800,500 3,360,350 14,000,000 Anthem 6,000,300 4,020,201 11,400,500 7,638,335 BC/BS Illinc 9,555,000 7,166,250 12,400,600 9,300,450 Humana 2,450,000 2,205,000 3,600,200 3,240,180 12,000,000 Self Pay 600,000 600,000 800,000 800,000 Tri-Dent 5,000,200 2,500,100 2,200,000 1,100,000 10,000,000 9 Tri-State 1,500,000 1,425,000 1,800,100 1,710,095 10 Wellspring 10,800,500 8,640,400 9,800,200 7,840,160 8,000, 000 11 Amount of Dollars 12 13 6,000, 000 14 15 4,000,000 16 17 18 2,000, 000 19 20 0 21 United Health Anthem BC/BS Illinois Humana Self Pay Tri-Dent Tri-State Wellspring 22 First Quarter 2023 Gross Accounts Receivable 4,000, 500 6,000, 300 9,555,000 2,450, 000 600,000 5,000, 200 1,500, 000 10,800,500 First Quarter 2023 Net Accounts Receivable 2,800, 350 4,020, 201 7,166, 250 2,205, 000 600,000 2,500, 100 1,425,000 8,640, 400 23 24 Second Quarter 2023 Gross Accounts Receivable 4,800, 500 11,400,500 12,400,600 3,600, 200 800,000 2,200,000 1,800, 100 9,800, 200 Second Quarter 2023 Net Accounts Receivable 3,360, 350 7,638, 335 9,300, 450 3,240, 180 800,000 1,100, 000 1,710,095 7,840, 160 25 Different Types of Commercial Payers 26 27 28 29 30 31 32 33 D 1st Quarter 2023 2nd Quarter 2023 Graphic Display Comparative Statement +A B C D E F G H I J K L M N First Quart Second Quarter Payers Net Accoul Net Accoul Difference W N United Hea 2,800,350 3,360,350 560,000 Anthem 4,020,201 7,638,335 3,618,134 BC/BS Illinc 7,166,250 9,300,450 2,134,200 Humana 2,205,000 3,240,180 1,035,180 Self Pay 600,000 800,000 200,000 Tri-Dent 2,500,100 1,100,000 -1,400,100 9 Tri-State 1,425,000 1,710,095 285,095 10 Wellspring 8,640,400 7,840,160 -800,240 11 Total 5,632,269 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 D 1st Quarter 2023 2nd Quarter 2023 Graphic Display Comparative Statement +