(in Thousands)	2013	2014	2015
Long Term Assets
Current Assets
Cash	20000	15000	9000
Accounts receivable	47000	57000	58000
Inventory	8000	6000	9000
Pre paid expense	18000	18000	18000
Short term Investments	2000	4000	6000
Total current assets	95000	100000	98000
Long term assets	5000	4500	6000
notes receivable long term	1000	900	1200
Fixed property plan and equipment	150000	145000	160000
less accumulated depreciation	25000	28000	32000
land	25000	23500	24000
other long term assets	1200	1000	800
Total long term assets	157200	146900	160000
Total assets	252200	246900	258000
Current liabilities
accounts payable	12000	10000	8000
payroll withholdings	1500	1300	1400
accrued wages	4000	5000	5600
accrued expenses	6000	8000	10000
estimated third party settlements	8000	10000	13000
Current portion of long term debt	1500	1800	3000
Total current liabilities	33000	36100	40900
Long term liabilities
Long term debt	20000	22000	30000
Deffered revenue	8000	9000	8000
Total long term liabilities	28000	31000	38000
Total liabilities	61000	67100	78900
net position
investment in capital asset net
restricted	171200	160800	161100
for debt service	2000	2000	3000
by donors	8000	9000	7000
unrestricted	10000	8000	8000
total net position	191200	179800	179100
total liabilities and net position	252200	246900	258000

The chief financial officer of a hospital is using ratio analysis on the financial statements to determine the type of financing that will be used to purchase a major piece of diagnostic equipment. Which decision should the cfo reach based on the information from the balance sheet? Please explain in detail. 1) spend the restricted capital since weighted average cost per capital is positive. 2) take out more debt since the hospital has a faborable debt to asset ratio. 3) repay exising debt since the hopsital has a high leverage ratio. 4) use owners equity since the hospital has an unfaborable det to equity ratio. Please explain the answer in detail. Thank you!