P14-1 (Computation of financial analysis ratios for a hospital from a trial balance) - Page 569 Following is a condensed trial balance of the accounts of Leveille Hospital as of December 31, 2013 (amounts in thousands). Additionat inrormation (amounts in tnousanasj: 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 unrestricted 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