calculate the Acid test ratio, profit margin, operating margin, return on assets, inventory turnover, days in inventory, days in accounts receivable, AR turnover, Days in accounts payable, cash conversion cycle, debt ratio, times interest earned, debt to equity ratio, and days cash on hand For both places and years.

Hospital Financial Statements
Financial Statements
Income Statements				Pima Medical Center	Tucson Regional
				2019	2020	2021	2021
			Revenues	$51,336	$51,533	58,752	11,789
			Salaries and Benefits	23,560	23,874	26,779	5,411
			Supplies Expense	8,481	8,369	9,481	1,963
			Other Operating Expenses	9,481	9,307	9,961	2,857
			Depreciation/Amortization	2,596	2,721	2,853	458
			Interest Expense	1,824	1,584	1,566	1,031
			Total Operating Expenses	45,942	45,855	50,640	11,720
			Operating Income	5,394	5,678	8,112	69
			Income Taxes	1,099	1,043	2,112	14
			Net Income	4,295	4,635	6,000	55
Note: Amounts in 1,000s of dollars
Balance Sheets
				2019	2020	2021	2021
			Assets
			Cash	621	1,793	1,451	1,676
			Short-Term Investments	147	116	103	-
			Accounts Receivables, Net	7,333	7,159	8,095	1,927
			Supplies Inventory	1,849	2,025	1,986	335
			Other Current Assets	1,190	1,340	1,896	519
			Total Current Assets	11,140	12,433	13,531	4,457
			Net Property, Plant & Equipment	24,549	25,223	26,176	5,322
			Long-Term Note Receivable	37	31	44	59
			Intangible Assets	8,269	8,578	9,540	4,219
			Total Assets	43,995	46,265	49,291	14,057
			Liabilities & Shareholders' Equity
			Accounts Payable	2,357	2,581	2,842	383
			Short Term Debt	145	209	237	980
			Current Portion of Long Term Debt	4,905	5,535	6,111	533
			Other Current Liabilities	2,303	2,267	2,461	150
			Accrued Payroll	2,054	2,314	2,381	637
			Total Current Liabilities	11,764	12,906	14,032	2,683
			Long-Term Debt	23,107	20,301	23,765	11,033
			Total Liabilities	34,871	33,207	37,797	13,716
			Total Shareholders' Equity
			9,124	13,058	11,494	341
			Liabilities & Shareholders' Equity	43,995	46,265	49,291	14,057