Listed below are the balance sheet and statement of operations for Wynn Memorial Nursing Home for 2008 and 2009.

Wynn Memorial Nursing Home
Balance Sheet (in 000)
For the Years Ending December 31, 2009 and 2008
	2009		2008
Current Assets:
Cash and Cash Equivalents	$30		$50
Net Patient Receivables	295		235
Prepaid Expenses	80		80
Total Current Assets	405		365
Plant, Property, & Equipment
Gross Plant, Property, & Equipment	350		300
(less Accumulated Depreciation)	-70		-50
Net Plant, Property, & Equipment	280		250
Construction in Progress	203		0
Total Assets	$888		$615
Current Liabilities:
Accounts Payable	$220		$190
Salaries Payable	75		50
Total Current Liabilities	295		240
Long-Term Liabilities:
Bonds Payable	100		20
Total Long-Term Liabilities	100		20
Net Assets	493		355

Total Liabilities and Assets 888 615

Exhibit 4-19a Statement of Operations for Wynn Memorial Nursing Home
	Wynn Memorial Nursing Home
	Statement of Operations (in 000)
	For the Years Ended December 31, 2009 and 2008
		2009		2008
	Revenues:
	Net Patient Service Revenue	$1,400		$1,200
	Other Revenue	200		200
	Total Revenues	1,600		1,400
	Expenses:
	Nursing Services	1,320		1,150
	Administrative Services	110		100
	Depreciation	20		15
	General Services	50		35
	Total Expenses	1,500		1,300
	Operating Income	100		100
	Excess of Revenues over Expenses	100		100
	Increase in Net Assets	$100		$100
						1. Compute Wynn Memorial Nursing Homes current ratio. 2. Compute Wynn Memorial Nursing Homes days in accounts receivable. 3. Compute Wynn Memorial Nursing Homes long-term debt to net assets ratio. 4. Compute Wynn Memorial Nursing Homes net assets to total assets ratio. 5. Compute Wynn Memorial Nursing Homes total asset turnover ratio. 6. Compute Wynn Memorial Nursing Homes fixed asset turnover ratio. 7. Compute Wynn Memorial Nursing Homes return on total assets. 8. Compute Wynn Memorial Nursing Homes operating margin. Listed below are the industry standards of the above ratios for Wynn Memorials peer group. Use this information make comparisons.