Procedures: Using the Trial Balance below please map the accounts to the Financial Statements on Tab 2. You may change the presentation should you conclude necessary. The Internal use Software will be calculated utilizing the assumptions provided. Once the mapping is completed, please answer the questions found below the financial statements. Please note, the numbers below are fictitious and created for the purpose of the case. They do not reflect CBHs financial position. Trial Balance Account Total Cash and Cash Equivalents $ 50,570,822 Accounts Receivable $ 70,990,844 Prepaids $ 1,638,978 Other Current Assets $ 45,392 Intercompany AR $ 2,576,870 Internal-Use Software $ 2,170,617 Accumulated Internal-Use Software Amort. $ (434,123) Intangible Assets $ 269,863 Other Long Term Assets $ 713,903 Intercompany Note Receivable $ 328,443 Accounts Payable $ (1,230,000) Credit Cards $ (5,032) Accrued Compensation $ (900,371) Accrued HCP Payouts $ (711,326) Accrued Expenses $ (2,815,556) Other Current Liabilities $ (514,425) Debt $ (41,346,154) Preferred Stock $ (66,548,781) Common Stock $ (18,938,307) Retained Earnings $ 6,050,032 Marketplace Revenue - Gross $ (39,899,784) Instant Pay Fee Revenue - Gross $ (2,099,989) Healthcare Professionals Pay $ 33,757,073 Costs of Revenue $ 743,541 Amortization of Internal Use Software $ - Payroll & Benefits