What calculations are used in Table 3: Pro Forma Profit and Loss Statement for 2013 (assuming no change in volume)

	Average Daily Amount
Net Revenue	$1,524
Salaries and Wages	$451
Physician Fees	$ 600
Malpractice Insurance	$ 107
Travel and Education	$ 28
General Insurance	$ 36
Utilities	$ 5
Equipment Leases	$ 417
Building Lease	$ 300
Other Operating Expenses	$ 288
Total Operating Expenses	$ 2,232
Net Profit (Loss)	($708)

Based on the historical data provided in Table 1, the clinic's net revenue for an average day in CY 2012 was $1,524, with total operating expenses of $1,818, resulting in a net loss of $708. To construct a pro forma profit and loss statement for all of 2013 assuming the status quo, we can use the same average daily figures from CY 2012. This would result in projected net revenue of $1,524 per day, total operating expenses of $1,818 per day, and a net loss of $294 per day. Therefore, the clinic is not projected to make a profit under the status quo scenario with no change in volume.