Using the provided Balance Sheet, Statement of Operations and benchmarks, please perform the following for ABC Community Hospital, a 190-bed acute care facility, for the years ended 20X0 and 20X1:

a. Perform a horizontal analysis on both statements

b. Perform a vertical analysis on both statements relative to 20X0

Please fill in the excel spreadsheet!!! thank you

20x0 Balance Sheet (in thousands) for the Years Ended 12/31/20X1 and 12/31/20X0 20X1 Current assets Cash and cash equivalents $40,500 Net patient accounts receivables 29,500 Inventories 3,800 Other current assets 10.500 Total current assets 84,300 $15,500 26,400 4,000 5.200 51,100 Plant, property, and equipment Gross plant, property, and equipment (Less accumulated depreciation) Net property, plant and equipment 115,000 200,500 (65,000) (107,000) 50,000 93,500 Funded depreciation / board designated funds Cash and short-term investments 185,000 110,000 Total assets $319,300 $254,600 Current liabilities Accounts payable Salaries payable Notes payable Total current liabilities $9,500 4,500 4,300 18,300 $8,500 3,500 4,500 16,500 Long-term liabilities Bonds payable Total long-term liabilities 54,000 54,000 27,500 27,500 Net assets 247,000 210,600 Total liabilities and net assets $319,300 $254,600 Statement of Operations (in thousands) for the Years Ended 12/31/20X1 and 12/31/20X0 20X1 20XO Revenues Net patient service revenue $197,000 $184,000 Other operating revenue 6,400 5,700 Total operating revenues 203,400 189,700 Operating expenses Salaries and benefits Supplies and other expenses Depreciation Provision for bad debts Interest Total operating expenses 101,600 70,100 12,000 9,173 1,413 194,286 93,500 61,000 11,300 9,167 1,433 176,400 9,114 13,300 Income from operations Non-operating income Investment income / contributions 9,500 8,500 Excess of revenues over expenses 18,614 21,800 Net income $18,614 $21,800 % Change 20X0-20X1 Balance Sheet (Horizontal and Vertical Analyses) (in '000) For the Years Ended 12/31/20X1 and 12/31/20X0 % Total % Total 20X1 Assets 20XO Assets Current Assets Cash and Cash Equivalents $40,500 $15,500 Net Patient Accounts Receivables 29,500 26,400 Inventories 3,800 4,000 Other Current Assets 10,500 5,200 Total Current Assets 84,300 51,100 Plant, Property, & Equipment Gross Plant, Property, & Equipment (less Accumulated Depreciation) Net Property, Plant and Equipment 115,000 (65,000) 50,000 200,500 (107,000) 93,500 Funded Depreciation / Board Designated Funds Cash and Short-Term Investments 185,000 110,000 Total Assets $319,300 $254,600 FH Current Liabilities Accounts Payable Salaries Payable Notes Payable Total Current Liabilities $9,500 4,500 4,300 18,300 $8,500 3,500 4,500 16,500 Long-Term Liabilities Bonds Payable Total Long-Term Liabilities 54,000 54,000 27,500 27,500 Net Assets 247,000 210,600 Total Liabilities and Net Assets $319,300 $254,600 % Change 20X0-20X1 Statement of Operations (Horizontal and Vertical Analyses) (in '000) For the Years Ended 12/31/20X1 and 12/31/20X0 % of Total % of Total 20X1 Revenues 20x0 Revenues Revenues Net Patient Service Revenue $197,000 $184,000 Other Operating Revenue 6,400 5,700 Total Operating Revenues 203,400 189,700 Operating Expenses Salaries and benefits Supplies and other expenses Depreciation Provision for bad debts Interest Total Operating Expenses 101,600 70,100 12,000 9,173 1,413 194,286 93,500 61,000 11,300 9,167 1,433 176,400 Income from Operations 9,114 13,300 Non-Operating Income Investment Income / Contributions Excess of Revenues over Expenses 9,500 18,614 8,500 21,800 Net Income $18,614 $21,800