Please show all work and formulas!

Instructions: Using the Income Statement and Balance Sheet below, calculate each of the ratios below in the yellow cell. Use formulas to show your work.			For each ratio, provide a brief ratio analysis, trend analysis and comparative analysis.
			Indicator Analysis:	Briefly explain what the indicator means
			Comparative Analysis	Compare WTRH 2019 with industry averages and explain how WTRH did compared to other comparable hospitals.
WEST TEXAS REGIONAL HOSPITAL
OPERATING DATA	2019
Net inpatient revenue	$36,092,102
Net outpatient revenue	$77,786,033
Net patient service revenue	$113,878,135
Inpatient operating expenses	$34,010,792
Total salaries	$32,080,786
Total discharges	6,419
Inpatient days	36,909
# licensed and staffed beds	205
Average daily census	97
Total FTEs	1,077
Inpatient FTEs	602
OPERATING INDICATOR ANALYSIS	WTRH 2019	Industry Average
Profit per Discharge		$444	Indicator Analysis
			Comparative Analysis
Net Price per Discharge		$5,965	Indicator Analysis
			Comparative Analysis
Outpatient Revenue %		58.5%	Indicator Analysis
			Comparative Analysis
Occupany Rate		56.6%	Indicator Analysis
			Comparative Analysis
Average Length of Stay		4.7	Indicator Analysis
			Comparative Analysis
Inpatient FTEs per Occupied Bed		5.6	Indicator Analysis
			Comparative Analysis
Salary per FTE		$33,977	Indicator Analysis
			Comparative Analysis