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. Multiple Statements. The following are account balances (in thousands) at Sep 30,

. Multiple Statements. The following are account balances (in thousands) at Sep 30,

. Multiple Statements. The following are account balances (in thousands) at Sep 30, 2012, for Lower Merion Hospital. Prepare (a) a balance sheet, (b) a statement
of operations, and (c) a statement of changes in net assets for Sep 30, 2012. GIVENS PROVISIONS FOR BAD DEBT EXPENSE $23,800 CASH 20,800 NET PATIENT REVENUES
242,400 NET ACCOUNTS RECEIVABLES 38,600 END. BALANCE, TEMP RESTRICTED NET ASSETS 4,700 WAGES PAYABLES 8,200 INVENTORY 3,100 LONG-TERM DEBT 126,300 SUPPLY EXPENSE
67,000 GROSS PLANT, PROPERTY, AND EQUIPMENT 220,000 NET ASSETS RELEASED FROM TEMP RESTRICTION 7,800 DEPRECIATION EXPENSE 16,500 GENERAL EXPENSE 17,500 TRANSFER TO
PARENT CORPORATION (3,500) BEGIN. BALANCE, UNRESTRICTED NET ASSETS 246,100 ACCOUNTS PAYABLE 11,300 BEGIN. BALANCE, TEMP RESTRICTED NET ASSETS 12,500 INTEREST
EXPENSE 6,000 LABOR EXPENSE 104,000 ACCUMULATED DEPRECIATION 55,000 LONG-TERM INVESTMENTS 181,000 END. BALANCE, UNRESTICTED NET ASSETS 258,000

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