(1) The article notes that the hospital did not fully understand how its electronic health record system would estimate expected revenue. This was obviously happening at the hospital for some time. How might a health care administrator have identified this error in completing their day-to-day management duties? (2) After correcting the error the hospital's profit/loss changed from a $1.7 million profit to a $15 million loss. After reviewing the explanations provided in the article, do you think that the change may cause the auditors to raise a "going concern" issue? Why or why not