C$.4$se $4\mathrm{.}3.$ Using Excel to Assess the Debt to Assets Ratio

PROBLEM

Goodfellow & Perkins LLP is a successful mid$-$tier accounting firm with a large range of clients across Texas. During $2025,$ Goodfellow & Perkins gained a new client, Brookwood Pines Hospital $($BPH$),$ a private, not$-$for$-$profit hospital. The fiscal year$-$end for BPH is June $30.$ Goodfellow & Perkins is performing the audit for the fiscal year$-$end June $30,2026.$ The balance sheets as of June $30,2026$ and $2025$ are presented here.

Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem and work areas as indicated.

Calculate the debt to assets ratio for $2026$ and $2025$ and the percentage change in the ratio over the two$-$year period.