Please Help to Answer Question #4!

Chapter 18, TYK Question #3	Hospital for Healthy Living (HHL)
	Consolidated Statements of
	Financial Position (In Thousands)
	2013	2012
Assets
Current assets:
Cash and cash equivalents	27,283	$41,443
Short-term investments	70,779	70,779
Accounts receivable:
Patient care, less allowance for uncollectibles
(2012 -$31,085; 2011 -$39,048)	175,133	56,811
Inventory	4,257	6,132
Other-net	8,916	6,416
	286,368	181,581
Other current assets	12,439	12,439
Assets limited as to use -current portion	1,276	1,276
Total current assets	300,083	195,296
Assets limited as to use:
Donor restricted	6,587	6,587
Investments held by captive insurance companies	47,099	47,099
Deferred employee compensation plan assets	5,396	5,396
	59,082	59,082
Less assets limited as to use -current portion	(1,276)	-1,276
Assets limited as to use -noncurrent	57,806	57,806
Property, buildings and equipment -net	163,621	186,481
Investments in real estate -net	2,518	2,518
Other noncurrent assets	5,220	2,470
Total assets	529,248	$444,571
Liabilities and net assets
Current liabilities:
Current portion of long-term debt	2,804	$2,804
Accounts payable and accrued expenses	19,629	32,189
Accrued salaries and related liabilities	8,590	31,590
Due to affiliates, net	1,927	1,927
Professional insurance liabilities -current	6,738	6,738
Other current liabilities	15,534	15,534
Total current liabilities	55,222	90,782
Long-term debt, less current portion	3,250	51,250
Accrued pension liability	29,183	29,183
Deferred employee compensation plan liabilities	5,396	5,396
Professional insurance liabilities -noncurrent	117,686	117,686
Other noncurrent liabilities	55,462	55,462
Total liabilities	266,199	349,759
Net assets:
Unrestricted	251,846	86,109
Temporarily restricted	2,116	2,116
Permanently restricted	6,587	6,587
Total net assets	260,549	94,812
Total liabilities and net assets	526,748	$444,571
	Consolidated Statements of Operations
Revenue, gains and other support	2013	2012
Patient service revenue	540,865	541,301
Other revenue	400	36,656
Net assets released from restrictions		1,562
Total revenue, gains and other support	541,265	579,519
Operating expenses
Salaries and wages	259,000	226,400
Employee benefits	60,000	59,154
Supplies and other expenses	28,018	266,356
Interest and amortization of deferred financing fees	3,000	3,093
Depreciation and amortization	23,010	23,137
Total operating expenses	373,028	578,140
Gain(loss) from operations	168,237	1,379
Profession liability insurance program premium revision		0
Excess (deficiency) of revenue over expenses	168,237	1,379
Other changes in unrestricted net assets
Change in unrealized gains and losses on investments - other than trading securities		4,036
Net assets released from restrictions for purchases of property, buildings and equipment		527
Change in pension liability to be recognized in future periods		12,231
Increase(decrease) in unrestricted net assets	168,237	18,173

***Please Help to answer 4.) By Using Question #3 to fill correct $ amounts in the blank 2013 and 2012 columns, and then calucate the totals and place in the (#DIV/0) area.

Thank You!

	LIQUIDITY
				2013	2012
Use the values from		Current Assets
the HHL financial statements		Current Liabilities
		Cash
Ratios will be calculated		Marketable Securities (S/Term Invest)
automatically		Accounts Receivable
		Operating Expenses
		Bad Debts
		Depreciation
		Current Assets
	Current Ratio =	---------------------------	=	#DIV/0!	#DIV/0!
		Current Liabilities
		Cash + Marketable Securities + Receivables
	Quick Ratio =	-------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		Current Liabilities
		Cash + Marketable Securities
	Days Cash on Hand =	------------------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		(Operating Expenses - Bad Debts - Depreciation) / 365
	EFFICIENCY			2013	2012
Use the values from		Total Assets
the HHL financial statements		Current Liabilities
		Total Revenue
Ratios will be calculated		Operating Expenses
automatically		Depreciation
		Accounts Receivable, net
		Net Accounts Receivable
	Days in Accounts Receivables	---------------------------	=	#DIV/0!	#DIV/0!
		(Net Patient Revenue / 365)
		Current Liabilities
	Days in Accounts Payable	-------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		(Operating Expenses - Depreciation) / 365
		Total Revenue
	Total Asset Turnover	------------------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		Total Asset
	SOLVENCY			2013	2012
Use the values from		Excess of Revenues over Expenses
the HHL financial statements		Interest Expense
		Depreciation Expense
Ratios will be calculated		Total Long-term Debt
automatically		Net Assets
		Principal Payments***
	*** Hint for Principal Payment:
	2013 - Use the LT portion of the payment from transaction "m" (V18)
	2012 - Use the data from prior year cash flow statement "C113"
		Excess of Revenues over Expenses + Interest Expense
	Interest Coverage	---------------------------	=	#DIV/0!	#DIV/0!
		Interest Expense
		Excess of Revenues over Expenses + Interest Expense + Depreciation Expense
	Debt Service Coverage	-------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		Interest Expense + Principal Payments
		Long-term Debt
	Long-term Debt to Net Assets	------------------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		Net Assets
	PROFITABILITY			2013	2012
		Excess of Revenues over Expenses
		Excess of Revenues over Expenses
		Revenues from Operations
		Unrestricted Contributions
		Total Assets
		Principal Payments
		Increase (Decrease) in Unrestricted Assets
	Total Margin	---------------------------	=	#DIV/0!	#DIV/0!
		Revenues from Operations + Unrestricted Contributions
		Excess of Revenues over Expenses
	Return on Assets	-------------------------------------------------------------------	=	#DIV/0!	#DIV/0!
		Total Assets