Below are the abridged operating statements of two not for-profit hospitals that serve similar populations.

1. What is the performance indicator of the hospitals?
2. Using the performance indicator, which hospital reported better operations? Does anything else reported give you p au se about this assessment?
3. Using just this data, what are some fundamental differences between these two entities that might be important for evaluating financial operations?
4. How much revenue do each earn from patient services? Do you think this difference between the two h as any implications?

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Statement of Operations for the Year Ending December 31, 20X0 Hospital A Operating revenues Net patient service revenue Grants and contracts Total operating revenue Operating expenses Salaries and wages Fringe benefits Supplies Depreciation and amortization Interest $3,906,626 177,360 $4,083,986 $ 1,956,341 689,542 1,503,901 102,312 25,980 Hospital B $2,678,248 4,789,169 $7,467,417 $3,359,110 1,312,890 2,021,908 1,736,930 456,712