Help me figure out this balance sheet please!!!

CHAPTER 4: BALANCE SHEET and STATEMENT OF CASH FLOWS
Homework Problem 1.3
	Using the data below, create a Balance Sheet for High Plains Medical Center for the fiscal year ended 12/31/2020. Use Exhibit 4.1 as a guide, but, note that the categories may vary somewhat from this example.
	Accounts payable	6,278
	Accrued expenses	7,586
	Cash	15,128
	Inventory	4,619
	Long-term debt	106,653
	Long-term investments	60,074
	Net patient accounts receivable	35,636
	Net property and equipment	65,563
	Notes payable	5,418
	Other long-term liabilities	2,568
	Short-term investments	12,500
a.	BALANCE SHEET (in thousands):
	Assets		Liabilities
	Current Assets		Current Liabilities
	Cash	$15,128	Accounts payable	$6,278
	Inventory	4,619	Accrued expenses	7,586
	Net patient accounts receivable	35,636	Notes payable	5,418
	Short-term investments	12,500	Total Current Liabilities	$13,004
	Total Current Assets	$67,883
			Long Term Liabilities
	Long Term Assets		Long-term debt	$106,653
	Net property and equipment	65,563	Other long-term liabilities	2,568
	Long-term investments	$60,074
	Total Long Term Assets	$125,637	Total Long Term Liabilities	$109,221
	Total Assets	$193,520	Total Liabilities	$114,639
	Based upon your Balance Sheet, answer the following questions:
b.	How much does the hospital own?
c.	What % of the hospital's assets are current?
d.	How much does the hospital owe to others?
e.	What are current assets minus current liabilities?