Compose a 200 word narrative of possible explanationsfor the documented charges in the year-end figures for Happy Hospital

Utilizing the Statement of Financial Position on page 196 of the Accounting Fundamentals for Health Care Management text book (see attachement), compare the figures for 2013 and 2012. Compose a narrative of possible explanations for the documented charges in the year-end figures for the organization. Your response should be a minimum of 200 words in length and submitted in a Word document, utilizing APA format.

See attachment referencing Statement of Financial Position