Prepare an operating statement from the following relevant accounts
Not all accounts listed may be used in solving this problem
Cash	$1,200,000.00
Patient receivable	$3,756,000.00
Patient revenue	$34,700,000.00
Inventory (asset)	$12,300,000.00
Prepaid Expense	$1,300,000.00
Wage Expense	$12,900,000.00
Wages Payable	$10,300,000.00
Investment	$12,732,000.00
Insurance Expense	$2,555,000.00
Investment Revenue	$1,300,000.00
Depreciation	$2,529,000.00
Salary Expense	$3,821,000.00
Salaries Payable	$5,224,000.00