P14-1 (Computation of financial analysis ratios for a hospital from a trial balance) Following is a condensed trial balance of the accounts of Leveille Hospital as of December 31, 2013 (amounts in thousands). Debits Credits $ 4,700 5,400 14,700 $ 2,600 2,100 72,000 Cash and cash equivalents Short-term investments Patient accounts receivable Allowance for uncollectible receivables Drugs and supplies inventories Buildings and equipment Accumulated depreciation, buildings, and equipment Accounts payable and accrued expenses Estimated third-party payer settlements (currently due) Long-term debt Unrestricted net assets, beginning of year Patient service revenue (gross) Provision for contractual adjustments Provision for charity care Operating expenses Depreciation expense Interest expense Provision for bad debts Other expenses Investment income Totals 22,000 5,400 2,300 35,000 27,600 66,300 7,100 1,500 45,300 3,200 2,400 1,300 1,700 200 $161,400 $161,400 Additional information (amounts in thousands): 1. The amount of long-term debt principal paid during the year ended December 31, 2013, was $1,800. 2. The current portion of the long-term debt payable on December 31, 2013, was $2,000. Use the preceding information to do the following: a. In preparation for calculating ratios, compute the net patient accounts receivable, the net patient service revenue, the operating gain, the excess of revenues over expenses, and the unre- stricted net assets at end of year. b. Compute the current ratio and the number of days' cash on hand. c. Compute the number of days' revenue in receivables. d. Compute the operating margin and the total margin. e. Compute the long-term debt to capitalization ratio, the debt service coverage, and the times interest earned