Use this as a template for the written assignment.Use West Virginia Hospital (Ruby Memorial) financial audits. Search the audits to find this information.

Table 1: Analysis of Ruby Memorial Hospital Audited Financial Statements 2021-2020

Audit Data Element	Benchmark Measure	2021 Results	2020 Results	U.S. Median
Return on Equity	Excess revenue over expenses/net assets			8.5
Total Margin	Excess revenue over expenses/operating revenue + non- operating expenses			5.0
Revenue Growth	(Operating revenue current year - operating revenue prior year)/operating revenue prior year		-----	5.4
Days cash on hand	(Cash and cash equivalents + long-term investments)/[(Total expenses-depreciation)/365]			33
Days in accounts receivable	Net accounts receivable/(Net patient revenue/365)			53
Average age of plant	Accumulated depreciation/Depreciation expense			11.1
Long-term debt/equity%	Long-term debt/net assets			15.0
Debt financing%	(Total assets - Net assets)/Total assets			42.1
Cash flow to total debt %	(Net income + Depreciation0/total liability			10.5