PROBLEM Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem and work areas as indicated.

Goodfellow & Perkins LLP is a successful mid$-$tier accounting firm with a large range of clients across Texas. During $2025,$ Goodfellow & Perkins gained a new client, Brookwood Pines Hospital $($BPH$),$ a private, not$-$for$-$profit hospital. The fiscal year$-$end for BPH is June $30.$ Goodfellow & Perkins is performing the audit for the fiscal year$-$end June $30,2026.$

Calculate the percentage change from $2025$ to $2026$ for the accounts presented.

BPH provides medically necessary care to patients, regardless of their ability to pay. Both uninsured and underinsured patients are offered discounts of up to $100\%$ of charges based on their income as a percentage of the federal poverty level guidelines. BPH does not pursue collection of these accounts; therefore, they are not reported in patient service revenue and accounts receivable. The cost of providing the charity care is included in operating expenses.

June $30,2026$ June $30,2025$ Percentage Change

Cash and cash equivalents $$43,077$ $$36,361$

Short term investments $22,72549,338$

Patient accounts receivable, net $119,38099,962$

Inventory $10,74010,056$

$"$ BPH$$s investments consist of mutual funds, common equities, corporate and U$.$S$.$ government debt issues, state and municipal government debt issues, and trusts. A majority of the investments are the result of charitable contributions to the hospital by generous donors. Earnings from the investments are used to cover the costs of the charity care. BPH is also eligible for certain government grants to help cover

the costs of the charity care." Long$-$term investments $915,088807,321$

Property and equipment

Land $57,83958,140$

Buildings $577,546556,590$

Equipment and furniture $194,481169,603$

Construction in progress $89,89058,290$

The breakdown by payor of BPH$$s accounts receivable balance approximates the following. $919,756842,623$

Accumulated depreciation $343,324303,642$

Medicare $16\%$ Property and equipment, net $576,432538,981$

Medicaid $12\%$

Blue Cross $19\%$ Total current assets $233,286225,962$

Other insurance providers $33\%$ Total assets $1,787,7201,618,698$

Patients $20\%$

The historical estimated allowance for uncollectible accounts is approximately $23\%.$

Tables to the right in the student work area list selected asset accounts for BPH as of June $30,2026$ and $2025($amounts in thousands$).$