A) Based off the data below, what performance measures can be calculated? (do at least 4 via excel)

Statement of Financial Position (000's) (000's) April 30, 2021 April 30, 2020 April 30, 2019 April 30, 2018 Current Assets Cash (Note 2) Accounts receivable (Note 3) Inventories Prepaid expenses Short-term investments (Note 4) Risk management asset (Note 9) 24,314 26,998 1,474 4,485 43,785 16 101,072 23,595 25,286 1,904 4,084 44,605 0 99,474 26,723 25,823 1,936 3,808 50,025 17,676 26,332 2,095 3,777 59,282 Statement of Operations and Changes in Fund Balances For the Year Ended April 30, 2021-2018 Total 2021 Total 2020 Total 2019 Total 2018 Revenues (000)'s ' Grants and contracts Government of Canada 24,803 22.800 18,714 12,909 Government of Saskatchewan (Note 22) 124,549 120,037 128,254 130,745 Other 4,813 5,433 4472 4,091 Student fees 101,657 102,113 92,924 85,906 Contributions, gifts, donations and bequests 8,145 9,944 18,911 12,630 Sales of services and products 18,254 33,272 36,041 35,653 Investment income and unrealized gain (Note 35,947 1,052 10,916 14,239 Miscellaneous income 2,944 2,823 2,693 2,707 321,112 297 474 312,925 298,880 108,315 109,162 139,885 3,000 5,529 120,756 3,500 5,048 119,724 4,000 6,229 106,996 1 7,337 Long-Term Assets Long-term investments (Note 4) Long-term receivables Accrued pension benefit asset (Note 11) Capital assets (Note Tangible assets Intangible assets Collections (Note 6) 372,372 726 1 371,753 972 1 502,030 601,504 371,460 1,221 0 502,634 610,949 363,652 1,232 0 479,218 588,380 521,513 622.585 Expenses (Note 20) Salaries Employee benefits (Note 18) Operational supplies and expenses Travel Cost of goods sold Equipment, rental, maintenance & renovation Utilities Amortization of capital assets Loss from disposal or impairment of capital a Scholarships, bursaries, prizes, grants Interest and unrealized loss (Note 19) Bad debt expense 161,827 28,142 18,268 349 2,603 17,523 5,711 21,665 81 19,895 6,393 1,620 284,077 159.020 26,627 23,509 5,375 3,225 18,926 7,351 20,674 84 20,939 13,670 463 299,863 154,083 25,033 21,639 5,955 3,879 19,014 7,066 18,662 3,258 23,806 9,202 1,042 292,639 146,370 24,317 18,603 6,203 4,159 17,762 7,245 18,056 90 25,339 6,307 1,952 276,403 Current Liabilities Accounts payable and other accrued liabiliti Deferred income Deferred contributions Current portion of long-term debt (Note 8) Risk management liability (Note 9) 39,832 1,200 1,046 80,043 11,753 133,874 40,950 1,013 1,549 85,977 20,211 149,700 45,321 2,346 663 91,747 13,786 153,863 40,164 2,121 1,215 97,401 12,015 152,916 Excess (deficiency) of revenues over expense 37,035 -2,389 20,286 22,477 Long-Term Liabilities Long-term debt (Note 8) Accrual for employee future benefits (Note Asset retirement obligation (Note 12) Long-term deferred revenue 78,874 26,148 273 3,106 108,401 78,978 30,157 263 3,142 112,540 79,073 25,666 255 3,178 108,172 79,161 21,833 246 0 101,240 Fund Balances Maintained permanently as endowments Externally restricted funds Invested in capital assets Internally restricted funds (Note 13) Unrestricted funds 59,829 70,196 225,775 65,963 -41,453 380,310 622,585 50,759 74,338 208,091 56,982 -50,906 339,264 601,504 51,914 74,987 212,070 50,639 -40,696 348,914 610,949 47,020 67,633 201,339 49,794 -31,562 334,224 588,380 Statement of Financial Position (000's) (000's) April 30, 2021 April 30, 2020 April 30, 2019 April 30, 2018 Current Assets Cash (Note 2) Accounts receivable (Note 3) Inventories Prepaid expenses Short-term investments (Note 4) Risk management asset (Note 9) 24,314 26,998 1,474 4,485 43,785 16 101,072 23,595 25,286 1,904 4,084 44,605 0 99,474 26,723 25,823 1,936 3,808 50,025 17,676 26,332 2,095 3,777 59,282 Statement of Operations and Changes in Fund Balances For the Year Ended April 30, 2021-2018 Total 2021 Total 2020 Total 2019 Total 2018 Revenues (000)'s ' Grants and contracts Government of Canada 24,803 22.800 18,714 12,909 Government of Saskatchewan (Note 22) 124,549 120,037 128,254 130,745 Other 4,813 5,433 4472 4,091 Student fees 101,657 102,113 92,924 85,906 Contributions, gifts, donations and bequests 8,145 9,944 18,911 12,630 Sales of services and products 18,254 33,272 36,041 35,653 Investment income and unrealized gain (Note 35,947 1,052 10,916 14,239 Miscellaneous income 2,944 2,823 2,693 2,707 321,112 297 474 312,925 298,880 108,315 109,162 139,885 3,000 5,529 120,756 3,500 5,048 119,724 4,000 6,229 106,996 1 7,337 Long-Term Assets Long-term investments (Note 4) Long-term receivables Accrued pension benefit asset (Note 11) Capital assets (Note Tangible assets Intangible assets Collections (Note 6) 372,372 726 1 371,753 972 1 502,030 601,504 371,460 1,221 0 502,634 610,949 363,652 1,232 0 479,218 588,380 521,513 622.585 Expenses (Note 20) Salaries Employee benefits (Note 18) Operational supplies and expenses Travel Cost of goods sold Equipment, rental, maintenance & renovation Utilities Amortization of capital assets Loss from disposal or impairment of capital a Scholarships, bursaries, prizes, grants Interest and unrealized loss (Note 19) Bad debt expense 161,827 28,142 18,268 349 2,603 17,523 5,711 21,665 81 19,895 6,393 1,620 284,077 159.020 26,627 23,509 5,375 3,225 18,926 7,351 20,674 84 20,939 13,670 463 299,863 154,083 25,033 21,639 5,955 3,879 19,014 7,066 18,662 3,258 23,806 9,202 1,042 292,639 146,370 24,317 18,603 6,203 4,159 17,762 7,245 18,056 90 25,339 6,307 1,952 276,403 Current Liabilities Accounts payable and other accrued liabiliti Deferred income Deferred contributions Current portion of long-term debt (Note 8) Risk management liability (Note 9) 39,832 1,200 1,046 80,043 11,753 133,874 40,950 1,013 1,549 85,977 20,211 149,700 45,321 2,346 663 91,747 13,786 153,863 40,164 2,121 1,215 97,401 12,015 152,916 Excess (deficiency) of revenues over expense 37,035 -2,389 20,286 22,477 Long-Term Liabilities Long-term debt (Note 8) Accrual for employee future benefits (Note Asset retirement obligation (Note 12) Long-term deferred revenue 78,874 26,148 273 3,106 108,401 78,978 30,157 263 3,142 112,540 79,073 25,666 255 3,178 108,172 79,161 21,833 246 0 101,240 Fund Balances Maintained permanently as endowments Externally restricted funds Invested in capital assets Internally restricted funds (Note 13) Unrestricted funds 59,829 70,196 225,775 65,963 -41,453 380,310 622,585 50,759 74,338 208,091 56,982 -50,906 339,264 601,504 51,914 74,987 212,070 50,639 -40,696 348,914 610,949 47,020 67,633 201,339 49,794 -31,562 334,224 588,380