Best Care Health Maintenance Organization (HMO)
Balance Sheet
June 30, 2011 (in thousands)
Assets
Current assets: Cash Net premiums receivable Supplies
$2,737
$821
$387
Total current assets	$3,945	$3,945
Net property and equipment		$5,924
Total assets		$9,869
Liabilities and Net Assets
Accounts payablemedical services	$2,145
Accrued expenses	$929
Notes payable	$382
Total current liabilities	$3,456	$3,456
Long-term debt		$4,295
Total liabilities		$7,751	$7,751
Total assets			$9,869
Net assets-unrestricted (equity)			$2,118
Total liabilities and net assets			$9,869

Answer the following questions after your analysis:

• What is Best Care's net working capital for 2011? Show your work.
• What is Best Care's debt ratio? Show your work.