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	$ 804,331
Patients Receivable, Net of Allowances for Uncollectibles	9,937,932
Inventory	1,234,344
Prepaid Expenses and Other Assets	504,329
Total Current Assets	12,480,936
Assets Limited as to Use	55,732,204
Investments	11,639,529
Property and Equipment, Net	16,347,859
Prepaid Pension Asset	296,797
Total Assets	$ 96,497,325
Liabilities and Net Assets
Current Liabilities
Accounts Payable and Accrued Expenses	$ 1,601,308
Accrued Compensation and Amounts Withheld	2,399,365
Current Portion of Estimated Third-Party Settlements	322,161
Total Current Liabilities	4,322,834
Estimated Third-Party Settlements, Less Current Portion	3,697,939
Total Liabilities	8,020,773
Net Assets
Without Donor Restrictions	77,478,008
With Donor Restrictions	10,998,544
Total Net Assets	88,476,552
Total Liabilities and Net Assets	$ 96,497,325

Happy Hospital
Operating Statement
For the Year Ending December 31, 2018
Revenues without Donor Restrictions
Net Patient Service Revenue	$47,632,591
Other Operating Revenue	4,569,710
Total Operating Revenues	52,202,301
Expenses
Wages	45,076,683
Insurance	2,024,899
Inventory	1,053,367
Depreciation	2,421,597
Provision for Uncollectible Accounts	2,237,701
Total Expenses	52,814,247
(Loss) from Operations Before Adjustments	(611,946)
Pension Expense in Excess of Plan Contribution	(451,432)
Adjustments to Prior Year Third-Party Payer Settlements	1,360,937
Operating (Loss) Income	297,559
Nonoperating Gains
Investment Income	96,280
Unrestricted Gifts and Bequests	43,152
Other Miscellaneous Income	12,300
Nonoperating Gains	151,732
Excess of Revnues and Gains Over Expenses	449,291
Changes in Net Unrealized Gain on Investments	31,704
Increases in Net Assets without Donor Restrictions	$480,995

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: