Your plan should summarize the information on the spreadsheet, using the style we discussed in class. Create a second spreadsheet to "model" ideas you have to improve the financial performance of the clinic. Your analysis and thought process will impact on your grade, so be specific in your approach. For example, you might recommend changes to any one (or more) of the variables impacting revenue or expense (except debt service and taxes) - salaries, days of operation, patients per day, average revenue per patient, payroll and/or operating costs. Feel free to be creative in this regard. Be sure to document your choice(s) by quantifying how your proposed change(s) would improve the clinic's financial performance