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Brookwood Pines Hospital Balance Sheet (in thousands) Insurance recoverable, less current portion Other assets, net Total assets \begin{tabular}{rrr} 11,619 & 10,723 \\ 31,535 & 28,463 \\ \hline$1,787,720 & $1,618,698 \\ \hline \end{tabular} Liabilities and net assets insurance programs Currentmaturitiesoflong-termdebt5,0404,928 Short-term debt Long-term debt subject to short-term refinancing agreements Total current liabilities 224,253266,852 Long-term debt, net, less current liabilities 220,796179,530 Accruedliabilitiesunderself-insurance82,61882,559 programs, less current portion \begin{tabular}{lrr} Grants payable, less current portion & 13,245 & 16,489 \\ Other liabilities & 42,669 & 48,336 \\ \hline Total liabilities & 583,581 & 593,766 \end{tabular} Net assets Without donor restrictions 1,138,140962,652 BPH provides medically necessary care to patients, regardless of their ability to pay. Both uninsured and underinsured patients are offered discounts of up to 100% of charges based on their income as a percentage of the federal povertylevel guidelines. BPH does not pursue collection of these accounts; therefore, they are not reported in patient service revenue and accounts receivable. The cost of providing the charity care is included in operating expenses. BPH's investments consist of mutual funds, common equities, corporate and U.S. government debt issues, state and municipal government debt issues, and trusts. A majority of the investments are the result of charitable contributions to the hospital by generous donors. Earnings from the investments are used to cover the costs of the charity care. BPH is also eligible for certain government grants to help cover the costs of the charity care. Selected financial statements and other financial information are provided below. Since BPH operates as a nonfor-profit, it reports assets, liabilities, and net assets. (Note: Net assets takes the place of equity since there are no owners.) Student Work Area 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 working capital and the current ratio for 2026 and 2025 in thousands and the percentage change in the current ratio over the two-year period. Evaluate Brookwood Pines Hospital's current ratio. The current ratio is a measure of the company's