Develop a non-GAAP [generally accepted accounting principles] statement of operations (start with gross patient service revenue) and balance sheet for 2020 (you can assume the format and numbers are correct on the 2019 balance sheet, and you can further assume that all balances carry forward to the 2020 balance sheet with the exception of accounting for the profit or loss from the 2020 statement of operations). With the exception of starting with gross patient service revenue, please ensure that you prepare the financial statement in current GAAP. Please use ratio analysis to analyze the ratios (use data from Optums 2018 Almanac ofHospital Financial and Operating Indicators for comparative statisticsuse the median for critical access hospitals which is provided in Table II [at the end of this case study]).

TABLE II productivity ratios). Source: Optum. 2018. Almanec of Hospival Financial and Operating Indicators: A Comprehensive Benchmark of the Nation's Hospitals. Salt Lake City, UT: Optum 360. TABLE II productivity ratios). Source: Optum. 2018. Almanec of Hospival Financial and Operating Indicators: A Comprehensive Benchmark of the Nation's Hospitals. Salt Lake City, UT: Optum 360