Based on the vertical and horizontal analysis and the ratio calculations for 2020 and 2021, what at the top two areas of concern for Cape Fear for 2022? Explain why these are concerns and give at least two suggestions for addressing them

Assumptions for 2022 Proforma: 4% increase in patient volumes 4% inflation expected - dietary, general, admin 6% increase in nursing salaries Employee health os wellness 22% of nursing Malpractice insurance 1\% of Patient Service Rev Bad Debt expense 4% of Patient Service Revenue Other line items will not change Cape Fear Hospital Balance Sheet Assumptions for 2022 Proforma: 4% increase in patient volumes 4% inflation expected - dietary, general, admin 6% increase in nursing salaries Employee health os wellness 22% of nursing Malpractice insurance 1\% of Patient Service Rev Bad Debt expense 4% of Patient Service Revenue Other line items will not change Cape Fear Hospital Balance Sheet