Balance sheet Basics- A hospitals balance sheet

Current assets

Cash $150000

Investment $175000

Net Patient account receivable A

Supplies $90000

Total current assets $740000

Property & equipment $2500000

Less accumulated depreciation $530000

Net property & equipment $1970000

Total assets B

Liabilities & Stakeholders equity

Current Liabilities:

Account payable $100000

Accrued expenses $180000

Note payable $150000

Current portion of long term debt $80000

Total current liabilities $510000

Long term debt C

Equity $435000

Total liabilities & shareholders equity D

a) What are the values of A,B,C,D?

b) What is hospitals net working capital & debt ratio?