please answer without using excel

.4 Consider the following financial statements for BestCare, a not-for-profit health insurer. a. Perform a DuPont analysis on BestCare. Assume that the sector average ratios are as follows: b. Calculate and interpret the following ratios for BestCare. \begin{tabular}{lc} \hline Return on assets & 8.0% \\ Current ratio & 1.3 \\ DCOH (assume depreciation expense is $367) & 41 days \\ Average collection period & 7 days \\ Debt ratio & 69% \\ Debt-to-equity ratio & 2.2 \\ Times interest earned ratio & 2.8 \\ Fixed-asset turnover ratio & 18.5 \end{tabular}