{ "key_pair_value_system": true, "answer_rating_count": "", "question_feedback_html": { "html_star": "", "html_star_feedback": "" }, "answer_average_rating_value": "", "answer_date_js": "2024-06-06T15:02:35-04:00", "answer_date": "2024-06-06 15:02:35", "is_docs_available": "", "is_excel_available": "", "is_pdf_available": "", "count_file_available": 0, "main_page": "student_question_view", "question_id": "2372345", "url": "\/study-help\/questions\/1-07201-8-balance-sheet-assets-current-assets-cash-and-2372345", "question_creation_date_js": "2024-06-06T15:02:35-04:00", "question_creation_date": "Jun 06, 2024 03:02 PM", "meta_title": "[Solved] 1 0\/7201 8 Balance Sheet Assets Current A | SolutionInn", "meta_description": "Answer of - 1 0\/7201 8 Balance Sheet Assets Current Assets Cash and cash equivalents Accounts receivable (net) Inventories Prepaid | SolutionInn", "meta_keywords": "1,0\/7201,8,balance,sheet,assets,current,cash,equivalents,accounts,receivable,net", "question_title_h1": "1 0\/7201 8 Balance Sheet Assets Current Assets Cash and cash equivalents Accounts receivable (net) Inventories Prepaid Insurance Total Current Assets Property. Plant. and Equipment", "question_title": "1 0\/7201 8 Balance Sheet Assets Current Assets Cash and cash equivalents", "question_title_for_js_snippet": "1 0 7201 8 Balance Sheet Assets Current Assets Cash and cash equivalents Accounts receivable (net) Inventories Prepaid Insurance Total Current Assets Property Plant and Equipment Land Buildings (net) Equipment (net) Other Assets Investments Total Other Assets Total Assets Liabilities and Fund Balance Current Liabilities Total Current Liabilities Net Property Ptant and Equipment Current maturities of long term debt Amounts payable and accrued expenses 293 000 December 31 20x2 mt 25 000 5 000 5100 000 0 260 000 360 000 3133 000 133 000 3963 000 552 000 Long Tenn Debt $252000 Less Current Maturities ct Long Term Debt (52,000) Net Long Term Debt 200 000 Total Liabilities $545,000 Fund Balances Unrestricted tund balance $418,000 Restricted fund balance 0 Total Fund Balances 413 000 Total Liabilities and Fund Balance $963,000 Statement at Revenue and Expenses For the Year Endi Revenue December 31 20 Net patient service revenue $2,000,000 mm Total operating revenue Operating Expenses Medicallsurpieal services 3600 000 Therapy services 860,000 Other proiessional services 80 000 Support services 220 000 General services Depreciation 40 000 Interest 20 000 Total operating expenses Income ircrn Operations Nonoperaiing Gains (Losses) interest Income Net nonoperatinp gains Revenue and Gains in Excess of Expenses and Losses $1 15 000 5 000 5 000 5120 000 Chegg Health Care Finance 1 Current Ratio Current Assets Current Liabilities TBD 'I 1 385 000 3 2 Quick Ratio 190 000 250 000 345 000 1 275 r 5 Cash and Cash Equivalent Net Receivables Current Liabilities Days Cash on Hand (OCOH) Unrestricted Cash and Cash E uivaients Cash Operating Expenses divided by 1 days in period (365) Percent of Credit Revenues Intormaticn obtained elsewhe e 4 Days Receivables Net Recelvables Net Credit Revenue divided by days in period (365) hps llereader chegg coml lbooksl9781284141 375lc1'6150lr'4121'8l4 1 211216 0 0 21'9 10 7 2018 Chegg Health Care Finance Increase in Unrestricted Fund Balance $120 000 Figure 121 Examples of Liquidity Ratio Calculations Courtesy of Resource Group, Ltd, Dallas, Texas https llereader chegg comlbooks QTM284141375 cl6l50lt'4l21'81'4 12 12 6 D 0 3 9 1 0 7201 8 Balance Sheet Assets Current Assets Accounts receivable (net) Inventories Prepaid Insurance Total Current Assets Property Plant and Equipment Land Buildings (net) Equipment (net) Net Property Plant and Equipment Other Assets Investments Total Other Assets Total Assets Liabilities and Fund Balance Current Liabilities Current maturities of long temt debt Accounts payable and accmed expenses Total Current Liabilities Long term Debt Less current maturities oi long term debt Net Long term Debt Total Liabilities Fund Balances Unrestricted fund balance Restricted fund balance Total Fund Balances Total Liabilities and Fund Balance Statement of Revenue and Expenses Revenue Net patient service revenue Total operating revenue Operating Expenses Medicallsurgicai services Therapy services Other professional services Support services General sewices Depreciation Interest Total operating expenses Income from Operations Monoperating Gains (Losses) Interest Income Net nonoperating gains Revenue and Gains in Excess of Expenses and Losses Chegg Health Care Finance December 31 20x2 5 Return on Total Assets ('96) $190,000 223 20 000 EBIT iEamings Before Interest and Taxes) 5000 140 00 ota ssets $470,000 $100,000 0 260 000 360 000 963 000 , 14 54 133 000 133,000 6 Operating Margin (90) 115 000 $963,000 2 000 000 Operating Income (Loss) 5 75 Total Operating Revenues 552 000 7 Liabilities to Fund Balance 293 000 Total Liabilities 5252 000 Unrestct Fund Biiance 52 000 $418 000 0 418 000 $963,000 I i For the Year Ending 8 Debt Service Coverage Ratio (030R) December 31 20x2 cm 0 d N m ( ) tree in nrestricte at ts net income 32'000'000 plus Depreciation Amortization $2,000,000 plus Interest 'm Maximum Annual Debt Service $000,000 860300 ' Step 2 80 000 2 20 W 72 000 Intonnation derived elsewhere 20 000 1,885,000 5115 000 $000 5 000 , 120 009 hps llereader chegg coml r'booksl9781284141375 C 6150ir'4121'8f6 Bl16 2 0 99 1 2M 10 7 2018 Chegg Health Care Finance Increase in Unrestricted Fund Balance 5120 000 Figure 122 Examples of Solvency and Protability Ratio Calculations Courtesy of Resource Group, Ltd, Dallas, Texas PROFITABILITY RATIOS Profitability ratios reect the ability of the organization to operate with an excess of operating revenue over operating expense Nonprot organizations may not call this result a profit, but the measurement ratios are still generally called protability ratios, whether they are applied to for profit or nonprot organizations Operating Margin The operating margin, which is generally expressed as a percentage, is represented as operating income (loss) divided by total operating revenues Operating Income (Loss) $250,000 5 0 Total Operating Ravenuts $5 000 000 This ratio is used for a number of managerial purposes and also sometimes enters into credit analysis It is therefore a multipurpose measure It is so universal that many outside sources are available for comparative purposes The result of the computation must still be carefully considered because of variables in each period being compared Return on Total Assets The return on total assets is represented as earnings before interest and taxes (EBIT) divided by total assets EBIT $400,000 10 Total Assets 04,000,000 https lt'ereader chegg coml t'books 9781284141375 cl6l50lt'4l21'8l6 Bl16 2 0 99 1 31'4 Question 2 Using the table below, determine the financial healthiness of New York University Langone Medical Center and New York Presbyterian There are not benchmarks for all the lines included You must include the indicators rations identified in the table Your answer should include discussion as follows Based on the ratios and comparison with the nearest competitor, the financial healthiness of NYU is not very good To start, NYU's total prot margin is only 3 3 , which is below the benchmark of 4 2 and below the nearest competitor, NY Presbyterian, whose total profit margin is 4 9 Indicator Ratio New York University Langone Medical Center Benchmark New York Presbyterian Hospital Weill Cornell Medical Center Balance Sheets and Income Statement indicators Total Fund Balances $1,168,754,000 54 795 313 300 Operating Income $478,016,809 $48,244,959 Total Patient Revenue $5,771,119,469 $10,425,155,642 Contractual Allowance Percent 68 62 (Discounts From Total Patient Revenue) Net Income or (Loss) $246,672,000 $596,917,000 Number of Beds 668 2,391 Profitability Ratios I Total Profit Margin 3 3 4 9 4 2 I Operating Margin 9 8 0 7 3 22 I Return On Assets 9 3 10 6 4 0 I Return on Equity 30 0 19 6 6 01 I Working Capital $1,168,754,000 $4,795,313 000 Liquidity Ratios 0 Current Ratio 1 2 2 1 2 04 I Quick Ratio 1 1 2 1 2 00 I Days Cash On Hand 8 2 15 1 97 52 days I Days In Accounts Receivable 54 3 52 1 55 8 days Assets Management Ratios I Average Payment Period (Days) 73 5 90 7 56 52 days I Total Asset Turnover 0 8 0 7 0 89 Other Ratios I Average Age of Plant 8 0 12 3 10 6 years 0 Hospital ConsumerAssessment of Healthca re Providers and 3 out of 5 Stars 3 out of 5 Stars Systems (HCAHPS) 0 The survey asked patients 80 78 whether they would recommend the hospital to their friends and family (Definitely Recommend) I Contractual Allowance Amount 62 68 from Total Patient Revenue I Personnel Expense As A 52 4 62 1 Percentage Of Total Operating Revenue Efficiency And Operations Measures I Average Payment Top 20 DRGs $24,347 $25,376 I Average Cost top 20 DRGs $36,831 $26,431 I Average List Price Per Top 20 $109,565 $86,413 72 DRGS Medicare Inpatient Days 40,795 181,143 Medicaid Inpatient Days 3,067 47,744 Other Inpatient Days 91,930 404,769 FTEs Per Occupied Bed 6 13 7 05 Spending per Hospital Patient 0 99 0 96 035 state average with Medicare (displayed in ratio 0 98 national average Volume Indicators Average Daily Census 372 0 1,736 0 Average Length Of Stay 4 7 6 2 6 07 Days Medicare Length Of Stay 5 0 6 5 Medicaid Length Of Stay 4 6 7 4 Other Length Of Stay 4 6 6 0 Intensity Of Service Indicators Case Mix Index for 20 Top DRGs 2 1304 2 0923 Revenue From Providing $1,536,011,171 $2,563,249,030 Medicare Services Revenue From Providing $624,996,989 $2,579,461,001 Medicaid Services Revenue From Providing Other 53,610,111,309 $5,282,445,61 Services", "question_description": "\"image\"image\"image\"image\"image\"image

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\"image\"image\"image\"image\"image\"image<\/div><\/div><\/div> 1 0\/7201 8 Balance Sheet Assets Current Assets Cash and cash equivalents Accounts receivable (net) Inventories Prepaid Insurance Total Current Assets Property. Plant. and Equipment Land Buildings (net) Equipment (net) Other Assets Investments Total Other Assets Total Assets Liabilities and Fund Balance Current Liabilities Total Current Liabilities Net Property. Ptant. and Equipment Current maturities of long-term debt Amounts payable and accrued expenses 293.000 December 31. 20x2 mt 25.000 5.000 5100.000 0 260.000 360.000 3133.000 133.000 3963.000 552.000 Long-Tenn Debt $252000 Less Current Maturities ct Long-Term Debt (52,000) Net Long-Term Debt 200.000 Total Liabilities $545,000 Fund Balances Unrestricted tund balance $418,000 Restricted fund balance 0 Total Fund Balances 413.000 Total Liabilities and Fund Balance $963,000 Statement at Revenue and Expenses For the Year Endi - Revenue December 31. 20 Net patient service revenue $2,000,000 mm Total operating revenue Operating Expenses Medicallsurpieal services 3600.000 Therapy services 860,000 Other proiessional services 80.000 Support services 220.000 General services Depreciation 40.000 Interest 20.000 Total operating expenses Income ircrn Operations Nonoperaiing Gains (Losses) interest Income Net nonoperatinp gains Revenue and Gains in Excess of Expenses and Losses $1 15.000 5.000 5.000 5120.000 Chegg: Health Care Finance 1. Current Ratio Current Assets Current Liabilities TBD 'I 1.385.000 3. 2. Quick Ratio 190.000 + 250.000 345.000 = 1.275 r 5 Cash and Cash Equivalent + Net Receivables Current Liabilities Days Cash on Hand (OCOH) Unrestricted Cash and Cash E uivaients Cash Operating Expenses divided by 1! days in period (365) Percent of Credit Revenues Intormaticn obtained elsewhe e 4. Days Receivables Net Recelvables Net Credit Revenue divided by # days in period (365) hps:llereader.chegg.coml#lbooksl9781284141 375lc1'6150lr'4121'8l4\/1 211216@0:0 21'9 10\/7\/2018 Chegg: Health Care Finance Increase in Unrestricted Fund Balance $120.000| Figure 121 Examples of Liquidity Ratio Calculations. Courtesy of Resource Group, Ltd, Dallas, Texas. https:llereader.chegg.comlbooks\/QTM284141375\/cl6l50lt'4l21'81'4\/12\/12\/6@D:0 3\/9 1 0\/7201 8 Balance Sheet Assets Current Assets Accounts receivable (net) Inventories Prepaid Insurance Total Current Assets Property.Plant and Equipment Land Buildings (net) Equipment (net) Net Property. Plant and Equipment Other Assets Investments Total Other Assets Total Assets Liabilities and Fund Balance Current Liabilities Current maturities of long-temt debt Accounts payable and accmed expenses Total Current Liabilities Long-term Debt Less current maturities oi long-term debt Net Long-term Debt Total Liabilities Fund Balances Unrestricted fund balance Restricted fund balance Total Fund Balances Total Liabilities and Fund Balance Statement of Revenue and Expenses Revenue Net patient service revenue Total operating revenue Operating Expenses Medicallsurgicai services Therapy services Other professional services Support services General sewices Depreciation Interest Total operating expenses Income from Operations Monoperating Gains (Losses) Interest Income Net nonoperating gains Revenue and Gains in Excess of Expenses and Losses Chegg: Health Care Finance December 31. 20x2 5. Return on Total Assets ('96) $190,000 223% 20.000 EBIT iEamings Before Interest and Taxes) 5000 140.00! ota ssets $470,000 $100,000 0 260.000 360.000 963.000 , = 14.54% 133 000 133,000 6. Operating Margin (90) 115.000 $963,000 2.000.000 Operating Income (Loss) . 5.75% Total Operating Revenues 552-000 7. Liabilities to Fund Balance 293.000 Total Liabilities 5252.000 Unrestct Fund Biiance -52 000 $418 000 0 418.000 $963,000 I i For the Year Ending 8. Debt Service Coverage Ratio (030R) December 31. 20x2 cm 0 d N m ( ) tree in nrestricte at ts net income 32'000'000 . plus Depreciation-Amortization $2,000,000 plus Interest 'm Maximum Annual Debt Service $000,000 \/ 860300 ' Step 2 80.000 2:20 W . 72.000 Intonnation derived elsewhere 20 000 1,885,000 5115.000 $000 5.000 , 120.009 hps:llereader.chegg.coml#r'booksl9781284141375\/C\/6150ir'4121'8f6\/Bl16]2@0:99.1 2M 10\/7\/2018 Chegg: Health Care Finance Increase in Unrestricted Fund Balance 5120.000 Figure 122 Examples of Solvency and Protability Ratio Calculations. Courtesy of Resource Group, Ltd, Dallas, Texas. PROFITABILITY RATIOS Profitability ratios reect the ability of the organization to operate with an excess of operating revenue over operating expense. Nonprot organizations may not call this result a profit, but the measurement ratios are still generally called protability ratios, whether they are applied to for- profit or nonprot organizations. Operating Margin The operating margin, which is generally expressed as a percentage, is represented as operating income (loss) divided by total operating revenues: Operating Income (Loss) _ $250,000 = 5.0% Total Operating Ravenuts $5.000.000 This ratio is used for a number of managerial purposes and also sometimes enters into credit analysis. It is therefore a multipurpose measure. It is so universal that many outside sources are available for comparative purposes. The result of the computation must still be carefully considered because of variables in each period being compared. Return on Total Assets The return on total assets is represented as earnings before interest and taxes (EBIT) divided by total assets: EBIT _ $400,000 =10% Total Assets _ 04,000,000 https:lt'ereader.chegg.coml#t'books\/9781284141375\/cl6l50lt'4l21'8l6\/Bl16]2@0:99.1 31'4 Question 2 Using the table below, determine the financial healthiness of New York University Langone Medical Center and New York-Presbyterian. There are not benchmarks for all the lines included. You must include the indicators\/rations identified in the table. Your answer should include discussion as follows: Based on the ratios and comparison with the nearest competitor, the financial healthiness of NYU is not very good. To start, NYU's total prot margin is only 3.3%, which is below the benchmark of 4.2% and below the nearest competitor, NY Presbyterian, whose total profit margin is 4.9%. Indicator\/Ratio New York University Langone Medical Center Benchmark New York-Presbyterian Hospital\/Weill Cornell Medical Center Balance Sheets and Income Statement indicators Total Fund Balances $1,168,754,000 54.795.313.300 Operating Income $478,016,809 $48,244,959 Total Patient Revenue $5,771,119,469 $10,425,155,642 Contractual Allowance Percent 68% 62% (Discounts From Total Patient Revenue) Net Income or (Loss) $246,672,000 $596,917,000 Number of Beds 668 2,391 Profitability Ratios I Total Profit Margin 3.3% 4.9% 4.2% I Operating Margin -9.8% -0.7% 3.22% I Return On Assets 9.3% 10.6% 4.0% I Return on Equity 30.0% 19.6% 6.01% I Working Capital $1,168,754,000 $4,795,313.000 Liquidity Ratios 0 Current Ratio 1.2 2.1 2.04 I Quick Ratio 1.1 2.1 2.00 I Days Cash On Hand -8.2 15.1 97.52 days I Days In Accounts Receivable 54.3 52.1 55.8 days Assets Management Ratios I Average Payment Period (Days) 73.5 90.7 56.52 days I Total Asset Turnover 0.8 0.7 0.89 Other Ratios I Average Age of Plant 8.0 12.3 10.6 years 0 Hospital ConsumerAssessment of Healthca re Providers and 3 out of 5 Stars 3 out of 5 Stars Systems (HCAHPS) 0 The survey asked patients 80% 78% whether they would recommend the hospital to their friends and family (Definitely Recommend) I Contractual Allowance Amount 62% 68% from Total Patient Revenue I Personnel Expense As A 52.4% 62.1% Percentage Of Total Operating Revenue Efficiency And Operations Measures I Average Payment Top 20 DRGs $24,347 $25,376 I Average Cost top 20 DRGs $36,831 $26,431 I Average List Price Per Top 20 $109,565 $86,413 72% DRGS Medicare Inpatient Days 40,795 181,143 Medicaid Inpatient Days 3,067 47,744 Other Inpatient Days 91,930 404,769 FTEs Per Occupied Bed 6.13 7.05 Spending per Hospital Patient 0.99 0.96 035 state average with Medicare (displayed in ratio 0.98 national average Volume Indicators Average Daily Census 372.0 1,736.0 Average Length Of Stay 4.7 6.2 6.07 Days Medicare Length Of Stay 5.0 6.5 Medicaid Length Of Stay 4.6 7.4 Other Length Of Stay 4.6 6.0 Intensity Of Service Indicators Case Mix Index for 20 Top DRGs 2.1304 2.0923 Revenue From Providing $1,536,011,171 $2,563,249,030 Medicare Services Revenue From Providing $624,996,989 $2,579,461,001 Medicaid Services Revenue From Providing Other 53,610,111,309 $5,282,445,61 Services", "transcribed_text": "", "related_book": { "title": "Income Tax Fundamentals 2013", "isbn": "1111972516, 978-1285586618, 1285586611, 978-1285613109, 978-1111972516", "edition": "31st Edition", "authors": "Gerald E. Whittenburg, Martha Altus Buller, Steven L Gill", "cover_image": "https:\/\/dsd5zvtm8ll6.cloudfront.net\/si.question.images\/book_images\/1124.jpg", "uri": "\/textbooks\/income-tax-fundamentals-2013-31st-edition-9781285586618", "see_more_uri": "" }, "free_related_book": { "isbn": "B07WGXDMRB", "uri": "\/textbooks\/the-geometry-of-holding-hands-1st-edition-b07wgxdmrb-352996", "name": "The Geometry Of Holding Hands", "edition": "1st Edition" }, "question_posted": "2024-06-06 15:02:35", "see_more_questions_link": "\/study-help\/questions\/business-economics-2023-September-08", "step_by_step_answer": "The Answer is in the image, click to view ...", "students_also_viewed": [ { "url": "\/a-statement-of-financial-affairs-created-for-an-insolvent-corporation", "description": "A statement of financial affairs created for an insolvent corporation that is beginning the process of liquidation discloses the following data (assets are shown at net realizable values): Assets...", "stars": 3 }, { "url": "\/study-help\/introductory-financial-accounting\/when-preparing-the-trading-and-profit-and-loss-account-how-1674417", "description": "When preparing the Trading and Profit and Loss Account, how will you treat the following items: (a) Purchase Returns (b) Carriage outwards (c) Packaging on goods sold (d) Trade expenses (e) Salaries...", "stars": 3 }, { "url": "\/study-help\/theory-of-probability\/events-occur-according-to-a-poisson-process-with-rate--1982893", "description": "Events occur according to a Poisson process with rate . 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