How do I calculate 5-year times interest earned ratio? Please include example.

Income Statement

Jiranna Healthcare Income Statement December 31, 2013 (in thousands)
	2009	2010	2011	2012	2013
Gross patient services revenues (non-GAAP)	8,870	9,490	10,400	11,200	12,050
Less deductions from revenues (non-GAAP)	(780)	(890)	(1,000)	(1,500)	(1,600)
Net patient service revenues	8,090	8,600	9,400	9,700	10,450
Other operating revenues	519	633	679	717	980
Total operating revenues	8,609	9,233	10,079	10,417	11,430
Operating expenses
Salaries and wages	5,497	5,678	5,890	6,170	6,800
Supplies	823	850	855	890	905
Utilities	558	576	590	595	620
Insurance	44	46	49	54	70
Depreciation	168	173	175	178	188
Interest	142	146	154	179	198
Bad debts	363	375	400	455	500
Other operating expenses	987	1,299	1,560	1,300	1,350
Total operating expenses	8,582	9,143	9,673	9,821	10,631
Operating income	27	90	406	596	799
Nonoperating income	154	195	245	220	290
Excess of revenue over expenses	$ 181	$ 285	$ 651	$ 816	$ 1,089
Change in net assets
Unrestricted	$ 181	$ 285	$ 651	$ 816	$ 1,089
Temporarily restricted	-	-	-	-	-
Permanently restricted	-	-	-	-	-
Total change in net assets	181	285	651	816	1,089

Balance Sheet

Jiranna Healthcare Balance Sheet December 31, 2013 (in thousands)
	2009	2010	2011	2012	2013
Current Assets	$ 280	$ 124	$ 136	$ 295	$ 355
Cash	30	45	50	75	88
Receivables, net	1,340	1,536	1,700	1,896	2,400
Inventory	140	175	250	276	266
Prepaid expenses	40	32	40	53	78
Total Current Assets	1,830	1,912	2,176	2,595	3,187
Total Assets
Short-term investments	600	1,010	1,200	1,300	1,510
Plant and equipment	6,580	6,780	6,900	7,200	7,500
Less accumulated depreciation	-1,660	-1750	-1,800	-1,950	-2,350
Plants and equipment, net	4,920	5,030	5,100	5,250	5,150
Total Assets	$ 7,350	$ 7,952	$ 8,476	$ 9,145	$ 9,847
Current liabilities
Accounts payable	370	302	356	370	375
Accrued expenses payable	220	208	212	210	215
Deferred revenues	60	77	87	87	94
Total Current liabilities	650	587	655	667	684
Long-term liabilities	2,400	3,000	3,300	3,500	3,750
Total Liabilities	3,050	3,587	3,955	4,167	4,434
Net assets
Unrestricted	3,000	3,285	3,221	3,678	4,113
Temporarily restricted	700	700	700	700	700
Permanently restricted	600	600	600	600	600
Total Net Assets	4,300	4,585	4,521	4,978	5,413
Total Liabilities and Net Assets	7,350	8,172	8,476	9,145	9,847

Cash Flow

Jiranna Healthcare Cash Flows, 2013 (in thousands)
Cash Flows from Operating Activities
Cash received from patient and third-party payers	$ 10,671
Cash received from operating revenue sources	800
Cash received from nonoperating revenue sources	270
Cash payments to employees	(5,600)
Cash payments to suppliers of goods and services	(4,800)
Net cash flow from operating activities		$ 1,341
Cash flows from Investing Activities
Cash payments for purchase of plant assets	(1,200)
Cash payments for purchase of long-term investments	(670)
Proceeds from sales of plant assets	80
Proceeds from sale of long-term investments	60
Net cash flow from investing activities		(1,730)
Cash flows from Financing Activities
Proceeds from issuance of 6% bonds payable	4,000
Principal payments on long-term debt	(300)
Cash payments to retire 7% bonds payable	(3,200)
Net cash flow from financing activities		500
Net increase/(decrease) in cash		$ 111