Using the income statement and balance sheet examples provided, calculate the return on capital in 2013.

Table 3–1 Hospital Income Statement

ABC Hospital
Income Statement	August 31, 2013
Inpatient revenue	$1,500,300,000
Outpatient revenue	$430,320,200
Total patient revenue	$1,930,620,200
Deductions, discounts, and allowances	($1,000,000,000)
Net patient revenues	$930,620,200
Total operating expenses	($830,220,200)
Operating income	$100,400,000
Other income (donations, contributions, gifts)	$5,200,500
Income from investments	$15,000,500
Government appropriations	$0
Auxiliary and nonpatient revenue	$3,000,000
Total nonpatient revenue	$23,201,000
Total other expenses	($124,400,000)
Net income or (loss)	($799,000)

Table 3–2 Hospital Balance Sheet

2013 Assets	(Millions)
Current assets:
Cash and equivalents	$325
Short-term investments	$175
Accounts receivable, net	$550
Inventories	$250
Prepaid expenses	$50
Total current assets	$1,350
Long-term assets:
Land and buildings, net	$750
Property and equipment, net	$500
Investments	$200
Total long-term assets	$1,450
Total Assets	$2,800
Liabilities and Equity/Net Assets
Current liabilities:
Accounts payable	$360
Taxes and other payables	$40
Accrued liabilities	$80
Other short-term liabilities	$10
Total current liabilities	$490
Long-term liabilities:
Long-term debt	$180
Other long-term obligations	$20
Total long-term liabilities	$200
Total Liabilities	$690
Equity/net assets	$2,110
Total Liabilities and Net Assets	$2,800