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Here is the financial statement information on four not-for-profit clinics: Pitt

ID: 2733356 • Letter: H

Question

Here is the financial statement information on four not-for-profit clinics:

Pittman                               Rose                      Beckman            Jaffe

December 31, 2011:

Assets                  $80,000 $100,000                    g                      $150,000

Liabilities              $50,000                     d                      $75,000       j

Equity                        a                       $60,000                $45,000 $90,000

December 31, 2012:

Assets                        b                      $130,000             $180,000                   k

Liabilities              $55,000                $62,000                       h                     $80,000

Equity                  $45,000                      e                      $110,000              $145,000

During 2012:

Total revenues       c                       $400,000                      i                      $500,000

Total expenses $330,000                    f                      $360,000                    l

Fill in the missing values labeled a through l.

Explanation / Answer

Pittman                 Rose Beckman Jaffe December 31, 2011: Assets                $80,000.00 $100,000.00 $120,000.00 $150,000.00 Liabilities $50,000.00 $40,000.00 $75,000.00 $60,000.00 Equity $30,000.00 $60,000.00 $45,000.00 $90,000.00 December 31, 2012: Assets                $100,000.00 $130,000.00 $180,000.00 $225,000.00 Liabilities $55,000.00 $62,000.00 $70,000.00 $80,000.00 Equity $45,000.00 $68,000.00 $110,000.00 $145,000.00 Total Revenue $345,000.00 $400,000.00 $425,000.00 $500,000.00 Total Expense $330,000.00 $392,000.00 $360,000.00 $445,000.00 Equity+Liabilities = Assets a= 80000-50000= $30000 b= 55000+45000= $100000 Revenue= Increase in Equity+Expenses c= (45000-30000)+330000= $345000 d= $100000-60000=$40000 e= 130000-62000= $68000