Make recommendations based on your conclusions to move toward and maintain financial healthiness. (Use the case study of Goth Medical Center as a guide. You must include numbers as well and words. You must use appropriate finance terms.)

Indicator	Benchmark	20X1	20X0	Desired Position	% Difference (20X1 vs. Benchmark)	Current Year Position	Trend Position
Liquidity Ratios
Current Ratio	2.20	1.80	0.58	Below	-18.18%	Unfavorable	Increasing
Quick Ratio (Acid Test)	1.66	1.36	0.46	Below	-18.07%	Unfavorable	Increasing
Days in Accounts Receivable	53	52.20 days	48.32 days	Below	-1.51%	Favorable	Increasing
Days Cash on Hand	80	12.43 days	5.92 days	Below	-84.46%	Unfavorable	Increasing
Revenue, Expense, and Profitability
Operating Revenue/Adjusted Discharge	$5,679	$4,235.39	$4,704.21	Below	-25.44%	Unfavorable	Decreasing
Operating Expense/Adjusted Discharge	$5,497	$4,108.12	$4,245.87	Below	-25.29%	Favorable	Decreasing
Operating Margin	0.03 (3%)	3%	10%	At Benchmark	0.00%	Favorable	Decreasing
Total Profit Margin	0.05 (5%)	-1.5%	7.2%	Below	-130%	Unfavorable	Decreasing
Asset Management Ratios
Return on Total Assets (ROA)	0.04 (4%)	3%	9.3%	Below	-25.00%	Unfavorable	Decreasing
Return on Net Assets (RONA)	0.06 (6%)	13%	55.1%	Above	+116.67%	Favorable	Decreasing
Total Asset Turnover	1.07	1.01	0.96	Below	-5.61%	Unfavorable	Increasing
Capital Structure Ratios
Long-term Debt to Net Assets	0.21	2.73	3.14	Below	+1200%	Unfavorable	Decreasing
Net Assets to Total Assets	0.54	23.38%	16.89%	Below	-56.70%	Unfavorable	Increasing
Times Interest Earned	2.73	0.66	3.81	Below	-75.82%	Unfavorable	Decreasing
Debt Service Coverage Ratio	3.73	0.38	1.71	Below	-89.81%	Unfavorable	Decreasing

8:38 \\ Goth Medical Center...