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Question - Sacred Heart Hospital had the following closing entries for the year ended December 31, 2017:
Reclassification to unrestricted net assets
Satisfaction of equipment acquisition restrictions
$150,000
Operating revenues: patient service revenue
3,750,000
Operating revenues: other revenue
30,000
Non-operating investment income: unrestricted
10,000
Non-operating: net realized and unrealized gains on investments
12,000
Unrestricted net assets
1,377,000
Contractual adjustments: unrestricted
300,000
Operating expenses: professional care of patients
1,730,000
Operating expenses: general services
345,000
Operating expenses: administration
200,000
Temporarily restricted net assets
150,000
Reclassification from temporarily restricted net assets: satisfaction of plant acquisition restrictions
Non-operating contribution revenue: permanently restricted
504,000
Permanently restricted net assets
Can you please show me how to perform a:
Statement of operations for the year ended December 31, 2017.
Statement of changes in net assets for the year ended December 31, 2017, assuming beginning net assets are $1,700,000.
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