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 .