2. Describe, analyze, and compare assets and liabilities for the years 2011 2013

Case 1: Riverview Community Hospital (A) 7 2011 2012 2013 EXHIBIT 1.2 River Community Hospital: Balance Sheets (millions of dollars) $5.069 $5.674 $4.673 $4.359 $0.432 $0.308 $0.523 $0.703 Assets Cash and investments Accounts receivable (net) Inventories Other current assets Total current assets Gross plant and equipment Accumulated depreciation Net plant and equipment Total assets $2.795 $7.413 $0.601 $0.923 $11.732 $11.969 $55.333 $59.552 $9.772 $47.786 $11.820 $35.966 $45.738 $14.338 $17.009 $42.543 $40.995 $52.964 $54.275 $0.928 $1.253 $1.760 $1.460 $1.503 $1.176 $0.110 Liabilities and Net Assets Accounts payable Accrued expenses Current portion of LT debt Total current liabilities Long-term debt Net assets Total liabilities and net assets $2.498 $1.341 $4.097 $19.222 $1.465 $4.401 $17.795 $15.673 $27.567 $29.645 $32.079 $45.738 $52.964 $54.275 LT: long term