Using the same table referenced in question 2, would you say that HCF had a better or worse year from overall financial standpoint from 20X6 to 20X7? What is your answer based on?

TABLE 9A-1 Harris Memorial Hospital and Harris Community Foundation Combined Balance Sheets (in Thousands)
	December 31, 20X7		December 31, 20X6
Assets
Current assets
Cash and cash equivalents	82,815			59,696
Assets limited as to use, current portion	5,327			5,088
Account s receivable
Patients, less allowance for doubtful accounts ($25,302 in 20X7 and $23,014 in 20X6)	70,025			59,939
Other	28,990			24,995
Supplies	7,078			6,663
Total current assets	194,235			156,381
Assets limited as to use
For donor-restricted purposes	84,440			67,826
Board designated for specific purposes	382,835			378,413
Held by trustees under bond agreements	51,038			25,937
	518,313			472,176
Less current portion	5,327			5,088
	512,986			467,088
Property and equipment, net	563,349			458,829
Other assets	34,476			34,302
Total assets	1,305,046			1,116,600
Liabilities and net assets
Current liabilities
Accounts payable	32,572			24,631
Accrued expenses and other liabilities	58,878			53,725
Due to third-party payers	7,380			12,633
Current maturities of long-term debt	4,692			5,908
Total current liabilities	103,522			96,897
Long-term debt, less current maturities	439,597		332,354
Contingent professional liabilities	33,260		48,487
Due to broker	15,128		19,608
Other liabilities	20,713		5,298
Postretirement benefit obligation, other than pensions	8,207		7,694
Total liabilities	620,427		510,338
Net assets
Unrestricted		600,179	538,436
Temporarily restricted		55,213	40,393
Permanently restricted		29,277		27,433
Total net assets		684,619		606,262
Total liabilities and net assets		1,305,046		1,116,600