im looking for cells in yellow to be answered, looking for math to be shown please

BPH provides medically necessary care to patients, regardless of their ability to pay. Both uninsured and underinsured patients are offered discounts of up to 100% of charges based on their income as a percentage of the federal poverty-level guidelines. BPH does not pursue collection of these accounts; therefore, they are not reported in patient service revenue and accounts receivable. The cost of providing the charity care is included in nneratinn exnenses BPH's investments consist of mutual funds, common equities, corporate and U.S. government debt issues, state and municipal government debt issues, and trusts. A majority of the investments are the result of charitable contributions to the hospital by generous donors. Earnings from the investments are used to cover the costs of the charity care. BPH is also eligible for certain government grants to help cover the costs of the charity care. Selected financial statements and other financial information are provided below. Since BPH operates as a non-for-profit, it reports assets, liabilities, and net assets. (Note: Net assets takes the place of equity since there are no owners.) Calculate the debt to net assets ratio for 2026 and 2025 and the percentage change in the ratio over the two-year period. Evaluate Brookwood Pines Hospital's debt to net assets ratio. BPH's debt to net assets ratio for 2026 indicates that about 48.5 cents of each dollar of is financed with ihigh ratio indicates a(ar of not being able to meet debt payments when due. From 2025 BPH provides medically necessary care to patients, regardless of their ability to pay. Both uninsured and underinsured patients are offered discounts of up to 100% of charges based on their income as a percentage of the federal poverty-level guidelines. BPH does not pursue collection of these accounts; therefore, they are not reported in patient service revenue and accounts receivable. The cost of providing the charity care is included in nneratinn exnenses BPH's investments consist of mutual funds, common equities, corporate and U.S. government debt issues, state and municipal government debt issues, and trusts. A majority of the investments are the result of charitable contributions to the hospital by generous donors. Earnings from the investments are used to cover the costs of the charity care. BPH is also eligible for certain government grants to help cover the costs of the charity care. Selected financial statements and other financial information are provided below. Since BPH operates as a non-for-profit, it reports assets, liabilities, and net assets. (Note: Net assets takes the place of equity since there are no owners.) Calculate the debt to net assets ratio for 2026 and 2025 and the percentage change in the ratio over the two-year period. Evaluate Brookwood Pines Hospital's debt to net assets ratio. BPH's debt to net assets ratio for 2026 indicates that about 48.5 cents of each dollar of is financed with ihigh ratio indicates a(ar of not being able to meet debt payments when due. From 2025