Can you please explain the answer on an Excel spreadsheet?

12.6 Consider this balance sheet: Green Valley Nursing Home Inc. Balance Sheet December 31, 2012 Assets Current Assets: Cash and cash equivalents Investments Net patient accounts receivable Supplies Total current assets Property and equipment Less accumulated depreciation Net property and equipment Total assets $ 105,737 200,000 215,600 87,655 $ 608,992 $2,250,000 356,000 $1,894,000 $2,502,992 Liabilities and Shareholders' Equity Current Liabilities: Accounts payable Accrued expenses Notes payable Total current liabilities 72,250 192,900 180,000 $ 445,150 $1,700,000 Long-term debt Shareholders' Equity: Common stock, $10 par value Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $ 100,000 257,842 $ 357,842 $2,502,992 a. How does this balance sheet differ from the ones presented in Exhibit 12.1 and Problem 12.5? b. What is Green Valley's debt ratio? How does it compare with the debt ratios for Park Ridge Homecare and BestCare? 12.6 Consider this balance sheet: Green Valley Nursing Home Inc. Balance Sheet December 31, 2012 Assets Current Assets: Cash and cash equivalents Investments Net patient accounts receivable Supplies Total current assets Property and equipment Less accumulated depreciation Net property and equipment Total assets $ 105,737 200,000 215,600 87,655 $ 608,992 $2,250,000 356,000 $1,894,000 $2,502,992 Liabilities and Shareholders' Equity Current Liabilities: Accounts payable Accrued expenses Notes payable Total current liabilities 72,250 192,900 180,000 $ 445,150 $1,700,000 Long-term debt Shareholders' Equity: Common stock, $10 par value Retained earnings Total shareholders' equity Total liabilities and shareholders' equity $ 100,000 257,842 $ 357,842 $2,502,992 a. How does this balance sheet differ from the ones presented in Exhibit 12.1 and Problem 12.5? b. What is Green Valley's debt ratio? How does it compare with the debt ratios for Park Ridge Homecare and BestCare