Financial Analysis and Budgets- Sarah Garcia, the new CEO of Horizon Medical Center has hired you as a consultant to develop a training program for Non-Financial Managers to understand and analyze the 4 main financial statement utilized by Horizon Medical Center. Please consider how you would organize this; with whom you would need to work to design it; how you suggest the education be organized and what department runs the education; and consider what ratios you think are important for non-financial managers to know. Please use 2 ratios from each of the 4 groups of ratios.