I need help with the Net Assets, Without Donor Restrictions and With Donor Restrictions

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

CHRISTINA REHABILITATION HOSPITAL
Preclosing Trial Balance
September 30, 2020
(000s omitted)
		Debits				Credits
Cash and Cash Equivalents		$	50,235
Accounts Receivable			61,880
Allowance for Uncollectible Receivables						$	16,580
Inventory			8,440
Prepaid Expenses			6,640
Assets Limited as to UseInvestments			49,470
Investments			201,000
Pledges Receivable			3,850
Discount on Pledges Receivable							940
Land			7,610
Buildings			325,940
Accumulated DepreciationBuildings							145,960
Equipment			262,160
Accumulated DepreciationEquipment							119,540
Accounts Payable							20,760
Accrued Payables							26,820
Interest Payable							1,100
Bonds Payable							176,000
Other Long-term Liabilities							127,000
Net AssetsWithout Donor Restrictions							224,105
Net AssetsWith Donor RestrictionsPrograms							78,900
Net AssetsWith Donor RestrictionsEndowment							27,410
Patient Service Revenue							1,066,360
Contractual Adjustments			552,480
Other Operating Revenue							11,360
ContributionsWith Donor RestrictionsPrograms							6,570
ContributionsWith Donor RestrictionsEndowment							160
Investment IncomeWithout Donor Restrictions							7,600
Investment IncomeWith Donor RestrictionsPrograms							500
Unrealized Gain on InvestmentsWith Donor RestrictionsPrograms							620
Salary Expense			338,820
Supplies Expense			140,910
Provision for Uncollectible Accounts			17,330
Depreciation Expense			25,380
Interest Expense			5,160
Unrealized Loss on InvestmentsWithout Donor Restrictions			980
Total		$	2,058,285			$	2,058,285

2. 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 $16,500 of bonds will be due in 2021 and must be reclassified on the balance sheet. (Enter your answers in thousands.)

Answer is complete but not entirely correct.

CHRISTINA REHABILITATION HOSPITAL
Balance Sheet
As of September 30, 2020
(000s omitted)
Assets
Current Assets:
Cash and Cash Equivalentsselected answer correct	not attempted	not attempted	$50,235selected answer correct
Accounts Receivableselected answer correct	not attempted	not attempted	45,300selected answer correct
Inventoryselected answer correct	not attempted	not attempted	8,440selected answer correct
Prepaid Expensesselected answer correct	not attempted	not attempted	6,640selected answer correct
not attempted	not attempted	not attempted	0selected answer correct
Total Current Assets			110,615
Assets Limited as to Use:
Investmentsselected answer correct			49,470selected answer correct
Pledges Receivable			2,910selected answer correct
Investmentsselected answer correct			201,000selected answer correct
Property, Plant and Equipment:
Land		$7,610selected answer correct
Buildings	$325,940selected answer correct
Less: Accumulated Depreciationselected answer correct	145,960selected answer correct	179,980
Equipmentselected answer correct	262,160selected answer correct
Less: Accumulated Depreciationselected answer correct	119,540selected answer correct	142,620
Total Property, Plant and Equipment			330,210
Total Assets			$694,205
Liabilities and Net Assets
Current Liabilities:
Accounts Payableselected answer correct	not attempted	not attempted	$20,760selected answer correct
Accrued Payablesselected answer correct	not attempted	not attempted	26,820selected answer correct
Interest Payableselected answer correct	not attempted	not attempted	1,100selected answer correct
Current Portion of Bonds Payableselected answer correct	not attempted	not attempted	16,500selected answer correct
not attempted	not attempted	not attempted	not attempted
Total Current Liabilities			65,180
Long-term liabilities:
Bonds Payableselected answer correct	not attempted	$159,500selected answer correct
Other Long-Term Liabilitiesselected answer correct	not attempted	127,000selected answer correct
not attempted	not attempted	not attempted
Total Long-Term Liabilities			286,500
Total Liabilities			351,680
Net Assets:
Without Donor Restrictions		0selected answer incorrect
With Donor Restrictions		0selected answer incorrect	0
Total Liabilities and Net Assets			$351,680