CHRISTINA REHABILITATION HOSPITAL Preclosing Trial Balance September 30, 2023 (000s omitted) Cash and Cash Equivalents Patient Accounts Receivable Inventory Prepaid Expenses Assets Limited as to Use-Investments Investments Pledges Receivable Discount on Pledges Receivable Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable Accrued Payables Interest Payable Bonds Payable Other Long-term Liabilities Net Assets-Without Donor Restrictions Net Assets-with Donor Restrictions-Programs Net Assets-with Donor Restrictions-Endowment Patient Service Revenue Contractual Adjustments Other Operating Revenue Implicit Price Concessions for Individual Payors Contributions-With Donor Restrictions-Programs Contributions-With Donor Restrictions-Endowment Investment Income-Without Donor Restrictions Investment Income-With Donor Restrictions-Programs Unrealized Gain on Investments-With Donor Restrictions-Programs Salary Expense Supplies Expense Depreciation Expense Interest Expense Unrealized Loss on Investments-Without Donor Restrictions Total Debits Credits $ 45,525 45,300 8,410 6,610 49,440 198,000 3,820 $ 910 7,580 324,440 142,960 259,160 118,040 20,730 26,790 1,070 173,000 126,700 221,105 78,600 27,110 1,063,360 550,980 17,030 11,330 6,540 130 7,300 470 590 338,520 140,610 25,230 5,130 950 $2,026,735 $2,026,735 b. Prepare a balance sheet as of September 30, 2023. The pledges and investments are both long term. Not included on the trial balance is the fact that $15,000 of bonds will be due in 2024 and must be reclassified on the balance sheet. (Enter your answers in thousands.) CHRISTINA REHABILITATION HOSPITAL Balance Sheet As of September 30, 2023 Current Assets: Assets Cash and Cash Equivalents Patient Accounts Receivable Inventory Prepaid Expenses Total Current Assets Assets Limited as to Use: Investments Pledges Receivable (Net) Investments Property, Plant and Equipment: Land Buildings Less: Accumulated Depreciation Equipment Less: Accumulated Depreciation Total Property, Plant and Equipment Total Assets Liabilities and Net Assets Current Liabilities: Accounts Payable Accrued Payables Interest Payable Current Portion of Bonds Payable Total Current Liabilities Long-term liabilities: Bonds Payable Other Long-Term Liabilities Total Long-Term Liabilities Total Liabilities Net Assets: Without Donor Restrictions With Donor Restrictions Total Liabilities and Net Assets (000s omitted) 0 0 0 0 $ 0 0 0 $ 0