I would like to get help with Case 2, commonwealth health plans. book is 5th edition Louis C.Gapenski

All I need is both a Balance Sheet and Statement of Cash Flows Analysis.

(Millions of Dollars) 2012 $313.7 2.4 $316.1 2013 $357.6 3.5 $361.1 $263.0 36.8 4.7 $304.5 $291.8 43.6 5.0 $340.4 $11.6 $20.7 Cash Short-term investments Premiums receivable Total current assets Net plant and equipment Total assets 2012 $37.2 42.7 3.7 $83.6 30.0 $113.6 2013 $27.2 60.9 7.4 $95.5 31.7 $127.2 Medical costs payable Accounts payable/accruals Total current liabilities Long-term debt Net assets (equity) Total claims $44.8 15.4 $60.2 17.1 36.3 $113.6 $48.7 17.3 $66.0 4.2 57.0 $127.2 2012 83.8% 13.2% $170.9 $142.8 $125.6 $80.8 $56.6 2013 81.6% 13.6% $205.6 $152.0 $127.1 $90.1 $74.6 Premium revenue Interest revenue Total revenues Operating expenses: Medical costs Selling and administrative Depreciation Total operating expenses Net income Balance Sheets: (Millions of Dollars) Other Data: (Millions of Dollars) Medical loss ratio Administrative cost ratio Total commercial premium revenue Total Medicare premium revenue Total physician services expense Total inpatient expense Total other medical expense OUTPUT DATA: Statement of Cash Flows (2013): (Millions of Dollars) CASH FLOW FROM OPERATIONS Income from operations Depreciation expense Increase in premiums receivable Increase in medical costs payable Increase in payables/accruals Net cash flow from operations $20.7 5.0 (3.7) 3.9 1.9 $27.8 CASH FLOW FROM INVESTING Fixed asset acquisitions Increase in marketable securities Net cash flow from investing ($6.7) ($18.2) ($24.9) CASH FLOW FROM FINANCING Decrease in long-term debt Net cash flow from financing (12.9) ($12.9) Net increase (decrease) in cash Beginning cash Ending cash (calculated) ($10.0) 37.2 $27.2 Actual ending cash (Check figure) $27.2 Du Pont Analyses: Total margin Total asset turnover ROA = PM x TATO Equity multiplier ROE = ROA x Equity multiplier 2012 3.67% 2.78 10.21% 3.13 31.96% 2013 5.73% 2.84 16.27% 2.23 36.32% ROE (Check figure) 31.96% 36.32% Ind. Avg. 2.90% 3.10 8.99% 3.16 28.41% Ratio Analyses: Total Margin 2012 Sparta Proxima Upper Quartile WellLife State median State average Commonwealth Signet Healthcare Median Lower Quartile 2013 10.5% 9.1% 5.5% 4.8% 4.8% 3.8% 3.7% 3.0% 2.9% 1.5% Sparta Upper Quartile WellLife Commonwealth State median Signet Healthcare Median Lower Quartile Proxima State average Operating Margin 2012 9.1% 5.5% 5.8% 5.7% 4.7% 3.2% 2.9% 1.5% -0.7% -3.9% 2013 Upper quartile Commonwealth Median Lower quartile 5.0% 2.9% 2.5% 1.1% Upper quartile Commonwealth Median Lower quartile 5.0% 4.8% 2.5% 1.1% Administrative Cost Ratio (Percent Administrative Expense) 2012 2013 Sparta State average State median Upper quartile Proxima Signet Healthcare WellLife Commonwealth Median Lower Quartile 23.9% 15.5% 14.8% 14.4% 13.6% 12.2% 12.1% 12.1% 12.0% 9.0% Sparta State average Proxima State median Upper quartile Signet Healthcare Commonwealth Median WellLife Lower Quartile Percent Inpatient Expense 2012 WellLife Commonwealth State average State median Signet Healthcare Proxima Sparta 2013 32.2% 26.5% 25.2% 23.6% 22.8% 21.2% 18.2% WellLife Commonwealth State median State average Proxima Signet Healthcare Sparta Percent Physician Expense 2012 WellLife Commonwealth Signet Healthcare State median State average Proxima Sparta 54.1% 41.2% 31.3% 31.1% 28.8% 22.7% 12.8% 45.7% 27.5% 18.6% 14.6% 10.2% 8.9% 0.1% WellLife Commonwealth State median State average Signet Healthcare Proxima Sparta 89.0% 86.4% 86.4% 84.9% 80.0% 71.4% 68.6% 64.9% 63.0% 56.9% 37.3% 31.6% 31.3% 30.3% 24.9% 18.6% 2013 Sparta Proxima Commonwealth State average State median Signet Healthcare WellLife Medical Loss Ratio (Based on the three ratios above) 2012 Upper quartile WellLife Commonwealth Median Lower quartile Proxima State average State median Signet Healthcare 30.3% 26.5% 24.3% 23.3% 23.0% 22.4% 18.8% 2013 Percent Other Medical Expense 2012 Sparta Proxima Commonwealth State average State median Signet Healthcare WellLife 26.8% 17.4% 16.4% 15.7% 14.4% 13.4% 12.8% 12.0% 11.5% 9.0% 35.0% 30.2% 21.9% 12.5% 8.9% 7.8% 0.1% 2013 Upper quartile WellLife Commonwealth Median Lower quartile Proxima State average State median Signet Healthcare 89.0% 87.3% 85.7% 84.9% 80.0% 78.1% 67.1% 64.5% 62.4% Commercial Premium Revenue PMPM 2012 Commonwealth Proxima WellLife State median State average Sparta Signet Healthcare $127.82 120.68 108.68 108.32 101.17 88.41 39.86 2013 Commonwealth Proxima State median WellLife State average Sparta Signet Healthcare Medicare Revenue PMPM 2012 Commonwealth State median WellLife State average Sparta Signet Healthcare Proxima 2013 $449.37 426.18 406.57 365.12 N/A N/A N/A Commonwealth State median WellLife State average Sparta Signet Healthcare Proxima Commercial Inpatient Days per 1,000 Enrollees 2012 Commonwealth State median State average Signet Healthcare Proxima WellLife Sparta 302.9 279.1 278.0 258.4 251.8 245.4 198.2 1,622.4 1,388.4 1,380.5 1,432.1 N/A N/A N/A 4.1 3.9 3.8 3.5 2.7 2.2 1.5 Medicare Physician Encounters per Member 2012 Commonwealth WellLife State average State median Sparta Proxima Signet Healthcare 9.9 9.8 9.1 8.6 N/A N/A N/A 266.4 248.9 248.9 248.8 248.8 246.0 237.0 2013 Commonwealth State average State median WellLife Sparta Proxima Signet Healthcare Commercial Physician Encounters per Member 2012 Commonwealth State median State average Sparta Proxima WellLife Signet Healthcare $437.23 430.57 421.57 376.04 N/A N/A N/A 2013 Commonwealth Sparta Proxima State median Signet Healthcare WellLife State average Medicare Inpatient Days per 1,000 Enrollees 2012 Commonwealth WellLife State median State average Signet Healthcare Proxima Sparta $127.90 124.27 108.95 110.19 102.53 95.06 27.50 1,418.1 1,375.5 1,350.6 1,323.8 N/A N/A N/A 2013 Commonwealth State average State median WellLife Sparta Proxima Signet Healthcare 4.0 3.8 3.7 3.6 3.6 2.6 1.4 2013 Commonwealth State average WellLife State median Sparta Proxima Signet Healthcare 10.0 9.1 9.6 8.9 N/A N/A N/A Current Ratio 2012 Commonwealth Upper quartile Median Lower quartile 2013 1.4 1.3 1.0 0.5 Days Cash on Hand 2012 Commonwealth Upper quartile Median Lower quartile Current Asset Turnover Commonwealth Upper quartile Median Lower quartile 1.4 1.3 1.0 0.5 2013 45.3 32.7 10.3 0.8 Upper quartile Commonwealth Median Lower quartile 32.7 29.6 10.3 0.8 2012 2013 Upper quartile Median Commonwealth Lower quartile 14.1 6.4 3.8 3.7 Total Asset Turnover 2012 32.7 10.3 3.8 0.8 2013 Upper quartile Median Commonwealth Lower quartile 4.1 3.1 2.8 2.2 Days Premiums Receivable 2012 Upper quartile Median Lower quartile Commonwealth Upper quartile Median Commonwealth Lower quartile Upper quartile Median Commonwealth Lower quartile 4.1 3.1 2.8 2.2 2013 14.0 8.9 7.0 4.3 Upper quartile Median Commonwealth Lower quartile 14.0 8.9 7.6 7.0 Debt Ratio 2012 Upper quartile Median Commonwealth Lower quartile 2013 81.3% 68.4% 68.0% 59.7% Upper quartile Median Lower quartile Commonwealth 81.3% 68.4% 59.7% 55.2%