1. Listed below are the balance sheet and statement of operations for Wynn Memorial Nursing Home for 2008 and 2009. Compute the following ratios:

1. Current Ratio
2. Acid-test Ratio
3. Days in Accounts Receivable
4. Average Payment Period
5. Long-term Debt to Net Assets Ratio
6. Total Asset Turnover Ratio
7. Fixed Asset Turnover Ratio
8. Return on Total Assets
9. Operating Margin

Balance Sheet for Wynn Memorial Nursing Home 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 Net Patient Receivables Prepaid Expers es Total Current Assets $30 295 80 405 $50 235 80 365 Plant, Property, & Equipment Gross Plant, Property. & Equipment (less Accumulated Depreciation) Net Plant, Property. & Equipment 350 (70) 280 300 (50) 250 Construction in Aogress 203 Total Assets $888 $615 Current Liabilities: Accounts Payable Salaries Payable Total Current Liabilities S220 75 295 $190 50 240 Long-Term Liabilities: Bonds Payable Total Long-Term Liabilities 100 20 20 100 Net Assets 493 355 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 Other Revenue Total Revenues $1,400 200 1,600 $1,200 200 1.400 Expenses: Nursing Services Administrative Services Depreciation General Services Total Expenses 1,320 110 20 50 1,500 1.150 100 15 35 1,300 Operating Income Excess of Revenues over Expenses 100 100 100 100 Increase in Net Assets $100 $100 12 A Besin bomenicotect th at 100 Ver than