31 Current Ratio Total current assets $3,205 Total current liabilities $1,219 O 2.630 O 3.540 O2.629 3.456 Question 32 Collection Period Ratio Net Receivables $1,123 = Net patient service revenue/365 $3,023/365 O 136.785 135.595 13.989 O 134.987 Question 33 Days cash on hand, short-term sources, ratio Cash+Temporary investment $360+$40 (Total expenses - Depreciation expenses)/365 ($6,324-$254)/365 O 24.053 O 23.215 22.629 24.430 = Question 34 Days cash on hand, all sources $530+$23+$150 $(6389-$403)/365 = O 42.622 42.866 O 41.844 O 43.214 Question 35 Return on net assets ratio $349 x 100 = = $4,953 O 7.524 O 7.689 O 7.123 O 7.046 Question 36 Fixed asset turnover ratio Total operating revenue $3208+ Other income $840 Net fixed assets $4621 O 0.876 O 0.989 O 0.887 O 0.900 11 = Question 39 Fixed asset turnover ratio Total operating revenue $5349+ Other income $449 Net fixed assets $4100 O 1.414 O 1.422 O 1.374 O 1.561 =