11. Comment on Wynn Memorial's liquidity. Cite at least one meaningful ratio to support your observations.

12. Comment on Wynn Memorial's efficiency in its use of assets. Cite at least one meaningful ratio to support your observations.

13. Comment on Wynn Memorial's profitability. Cite at least one meaningful ratio to support your observations.

14. Comment on Wynn Memorial's capital structure. Cite at least one meaningful ratio to support your observations.

Nursing Home Financial Ratios-Industry Median

Current ratio 1.98

Acid test ratio 0.20

Days in accts receivable 67.19

Average payment period 56.13

Total asset turnover 1.02

Fixed asset turnover 2.20

Operating margin 0.02

Return on total assets 0.04

Long-term debt to net assets 0.62

Net assets to total assets 0.53