Using the list provided create two statements:

1. Statement of Operations

2. Balance Sheet

Section headings are in Mixed Case Italics Bold, totals are in UPPERCASE BOLD.

Contractual Adjustment	Gross Patient Services Revenue
Admin Salaries Expense	Admin Benefits Expense
NET PROPERTY PLANT & EQUIPMENT	Long Term Investment
TOTAL LONGTERM ASSETS	Charity Care Adjustment
Bad Debt Adjustment	TOTAL OPERATING EXPENSES
General & Administrative Expense	Other Accounts Payable
Salaries Payable	Interest Expense
Property Plant & Equipment	Less: Accumulated Depreciation
TOTAL OPERATING INCOME	EXCESS OF REVENUES OVER EXPENSES
NET PATIENT REVENUE	Other Revenue
TOTAL CURRENT LIABILITIES	Long Term Liabilities
Clinical Benefits Expense	Revenues
Allocated Overhead Salaries And Benefits Expense	TOTAL PERSONNEL EXPENSE
TOTAL LIABILITIES	Net Assets
Drugs & Supply Expense	TOTAL ASSETS
TOTAL CURRENT ASSETS	Current Liabilities
TOTAL OPERATING REVENUES	TOTAL LIABILITIES AND NET ASSETS
Clinical Salaries Expense	Expenses
Facilities & Equipment Expense	Net Patient Accounts Receivable
Inventory	Depreciation Expense
Current Assets	Cash
Short Term Investments	Non Operating Income
Long Term Assets	Accrued Expenses Payable
Long Term Loans Payable	TOTAL LONG TERM LIABILITIES
Allocated Overhead Other Expenses	Balance sheet- ASC Proforma, 2015-18
Statement of Operations- ASC Proforma, 2015-18