1. Calculate the financial ratios and operating statistics and comment on the ratios and operating indicators that have increased or decreased by 10% or more since 2019.
2. Calculate and evaluate the compound growth rates for revenue, expense type, and department expenses from 2019 through 2022.
3. Compare Barton's 2022 financial ratios and operating indicators with the benchmarks provided in the template provided in part 1 and discuss any ratio or indicator where hospital performance deviates by +/-10% or more from the benchmarks. Create graphs to highlight important factors, trends, and large changes.

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Financial Ratios Benchmark 2019 2020 2021 2022 Total margin 4.4% Operating margin 3.8% Return on equity (ROE) 8.4% Return on assets (ROA) 4.5% Days in accounts receivable 56.1 Equity financing 57.5% Times interest earned 4.7 Total asset turnover 1.2 Current asset turnover 3.7 Fixed asset turnover 2.7 Operating Indicators Benchmark 2019 2020 2021 2022 Occupancy 60.1% Discharges per bed 36.2 ALOS 4.7 Medicare % discharges 40.5% Medicaid % discharges 5.6% Outpatient revenue % 58.4% Salaries per FTE $58,180 I/P FTEs per occupied bed 4.2 Salaries as % of total expense 41.8% Deductible ratio 63.7% Net price per discharge $11,054 Cost per discharge $10,162 Financial Ratios Benchmark 2019 2020 2021 2022 Total margin 4.4% Operating margin 3.8% Return on equity (ROE) 8.4% Return on assets (ROA) 4.5% Days in accounts receivable 56.1 Equity financing 57.5% Times interest earned 4.7 Total asset turnover 1.2 Current asset turnover 3.7 Fixed asset turnover 2.7 Operating Indicators Benchmark 2019 2020 2021 2022 Occupancy 60.1% Discharges per bed 36.2 ALOS 4.7 Medicare % discharges 40.5% Medicaid % discharges 5.6% Outpatient revenue % 58.4% Salaries per FTE $58,180 I/P FTEs per occupied bed 4.2 Salaries as % of total expense 41.8% Deductible ratio 63.7% Net price per discharge $11,054 Cost per discharge $10,162