calculate the plains regional hospital days revenue in receivables and assess plains regional hospital accounts receivable collection effeciency based on the following set of facts

Calculate the Plains Regional Hospital's days' revenue in receivables and assess Plains Regional Hospital's accounts receivable collection efficiency based on the following set of facts: a. Days' revenue in patient accounts receivable at December 31, 2019, for Plains Regional Hospital - 76 days b. Extracts from Plains Regional Hospital's calendar year 2020 financial statements: Net patient accounts receivabie, $16.4 million Net patient service revenue, $75 million c. Assessment criteria: Days' revenue in patient accounts receivable at December 31, 2020 for hospitals of comparable size - 65 days