this one is the problem we have to use to find the adjusting entry i send

HFMA's introduction to Hospital Accounting (December 31, 20X2) net assets balance because the books of the hospital have not been closed since December 31, 20X2. This trial balance includes an eight-month accumulation of revenucs, revenue deductions, and expense balances, adjusted through August 31, 20X3. In short, these are the figures used in Hiowa Hospital's August 31 balance sheet and in its statement of operations for the eight months ended August 31, 20X3. These statements are illustrated in Figures 9.2 and 9.3. HFMA's introduction to Hospital Accounting (December 31, 20X2) net assets balance because the books of the hospital have not been closed since December 31, 20X2. This trial balance includes an eight-month accumulation of revenucs, revenue deductions, and expense balances, adjusted through August 31, 20X3. In short, these are the figures used in Hiowa Hospital's August 31 balance sheet and in its statement of operations for the eight months ended August 31, 20X3. These statements are illustrated in Figures 9.2 and 9.3