Transactions below pertain to $2022.$

$1.$ On January $1$st$,$ Brooklyn Orthopedic Clinic $($BOC$)$ received $$1,000,000$ in cash from a donor without restrictions.

$2.$ BOC paid $$40,000$ in cash for $2$ years of malpractice insurance on January $1$st$.$

$3.$ On February $1$st$,$ BOC obtains a loan from BNY Mellon Bank for $$5$ million to fund the expansion of its facilities.

$4.$ In the month of February, BOC$$s Revenue Cycle office billed $$20$ million in patient revenue on account.

$5.$ Also in February, BOC purchases supplies totaling $$500,000$ in cash to be used over the course of the next few months.

$6.$ Wages of $$500,000$ were paid to the BOC employees for the month of June.

$7.$ On June $30$th$,$ BOC owed its employees $$100,000$ for wages earned, but not yet paid.

$8.$ On June $30$th$,$ an inventory count determined that $$250,000$ of supplies has been used in operating activities thus far at Brooklyn Orthopedic $($see #$5$ above$).$

$9.$ In June, BOC received $$18$ million in cash from the $$20$ million patient revenues billed in February $($see #$4$ above$).$

$10.$ BOC paid the $$100,000$ wages owed to its employees on July $5$th $($see #$7$ above$).$

$11.$ In June, Brooklyn Orthopedic received a $$50,000$ down payment for a hip replacement that is due to be performed in January $2023$ by its doctors.

$12.$ On December $31$st$,$ BOC recorded one year of expense related to malpractice insurance $($see #$2$ above$).$