Outer Range Surgical Center ("ORSC") is an investor-owned corporate entity with five surgeons, all having equal ownership shares in the business. It has been in operation for seven years and has been profitable since the second year of operation. You represent the management company running ORSC for the investors (and the source of those allocated overhead costs you see in the attached statement of operations) and are evaluating the possibility of adding additional surgical suites which would generate additional 1,700 cases per year. This would either be done by adding three new shareholders to the corporation or taking on debt