Listed below are the financial ratios for Calvin Community Clinic. Calvin improved its overall financial condition from 2008 to 2009. Identify these areas of improvement and attempt to explain how this improvement came about.

Calvin Community Clinic Financial Ratios 2009 Current ratio 2.20 Acid test ratio 0.25 Days in accts receivable 45 days Average payment period 43 days Days cash on hand 15 days 2008 2.10 0.10 60 days 45 days 5 days Fixed asset tumover Total asset tumover 3.58 1.10 2.54 1.04 Operating margin Return on total assets 0.10 0.20 0.03 0.12 Long-term debt to net assets Net assets to total asset Debt service coverage 1.10 1 3.20 2.18 0 2.10 Age of plant 5.70 3.50 Calvin Community Clinic Financial Ratios 2009 Current ratio 2.20 Acid test ratio 0.25 Days in accts receivable 45 days Average payment period 43 days Days cash on hand 15 days 2008 2.10 0.10 60 days 45 days 5 days Fixed asset tumover Total asset tumover 3.58 1.10 2.54 1.04 Operating margin Return on total assets 0.10 0.20 0.03 0.12 Long-term debt to net assets Net assets to total asset Debt service coverage 1.10 1 3.20 2.18 0 2.10 Age of plant 5.70 3.50