Below is a list of account balances for Currie Hospital as of December 31, 20

 
Below is a list of account balances for Currie Hospital as of December 31, 2013. Prepare a balance sheet as of December 31, 2013, in proper form.
(Hint: You will need to compute the net assets account. Assume that all net assets at the beginning of the year are unrestricted.)
You may use either a Word document or an Excel spreadsheet to construct the balance sheet.
Account
Balance
Gross plant & equipment
$6,000,000
Accounts payable
130,000
Inventories
100,000
Other current liabilities
70,000
Net accounts receivable
650,000
Accrued expenses
100,000
Accumulated depreciation
200,000
Long-term debt
5,000,000
Cash
210,000