Happy Hospital has the following financial statements:

Happy Hospital
Statement of Financial Position
As of December 31, 2018
Assets
Current Assets
Cash and Cash Equivalents	$ 105,331
Patients Receivable, Net of Allowances for Uncollectibles	10,411,170
Inventory	498,100
Prepaid Expenses and Other Assets	971,917
Total Current Assets	11,986,518
Assets Limited as to Use	52,233,340
Investments	1,464,780
Property and Equipment, Net	16,886,005
Prepaid Pension Asset	1,298,170
Total Assets	$ 83,868,813
Liabilities and Net Assets
Current Liabilities
Accounts Payable and Accrued Expenses	$ 1,586,144
Accrued Compensation and Amounts Withheld	2,491,736
Current Portion of Estimated Third-Party Settlements	1,400,000
Total Current Liabilities	5,477,880
Estimated Third-Party Settlements, Less Current Portion	3,530,000
Total Liabilities	9,007,880
Net Assets
Without Donor Restrictions	73,967,293
With Donor Restrictions	893,640
Total Net Assets	74,860,933
Total Liabilities and Net Assets	$ 83,868,813

Happy Hospital
Operating Statement
For the Year Ending December 31, 2018
Revenues without Donor Restrictions
Net Patient Service Revenue	$48,659,436
Other Operating Revenue	3,136,716
Total Operating Revenues	51,796,152
Expenses
Wages	45,076,683
Insurance	1,024,889
Inventory	1,053,367
Depreciation	2,421,597
Provision for Uncollectible Accounts	2,237,701
Total Expenses	51,814,237
(Loss) from Operations Before Adjustments	(18,085)
Pension Expense in Excess of Plan Contribution	(451,432)
Adjustments to Prior Year Third-Party Payer Settlements	1,360,937
Operating (Loss) Income	891,420
Nonoperating Gains
Investment Income	96,280
Unrestricted Gifts and Bequests	334,067
Other Miscellaneous Income	12,300
Nonoperating Gains	442,647
Excess of Revnues and Gains Over Expenses	1,334,067
Changes in Net Unrealized Gain on Investments	6,431,704
Increases in Net Assets without Donor Restrictions	$7,765,771

-----------------------------------------------------------------------------------------------

Using the information given above, calculate the following ratios:

[Round your numbers to TWO decimal places]

(A) Return on Equity: %

(B) Total Margin: %

(C) Total Asset Turnover:

(D) Equity Multiplier: