The following information is extracted from Alpha Hospital’s balance sheet. Compute (a) Alpha’s current ratio and (b) the number of days’ revenue in patient accounts receivable. (Alpha reported net patient service revenue of $ 76,245,000.)

Cash and cash equivalents ........$ 5,432,000

Short- term investments .........2,317,000

Long- term investments .........15,641,000

Patient accounts receivable, net .......10,903,000

Supplies inventory ............1,815,000

Current portion of long- term debt .....2,900,000

Long- term debt, net of current portion ....22,600,000

Accounts payable and accrued expenses ....5,615,000