P14-3 (Computation of financial analysis ratios for a county government) Following are extracts from the financial statements of Elisa County for the year ended December 31, 2013. The funds shown are the governmental operating funds; Capital Projects Funds are omitted. (All amounts are in thousands of dollars.) Use the preceding information to compute the following ratios for Elisa County: a. Quick ratio (aggregated governmental operating funds) b. Property tax receivable rate (Note: All taxes receivable are delinquent.) c. Operating margin, computed separately for General Fund and for aggregated operating funds (Note: Consider the transfers out as if they were routine expenditures when computing the General Fund operating margin.) d. Budgetary cushion, for General Fund only (Note: Assume the Assigned fund balance in the General Fund is not available for budgetary cushion purposes.) e. Debt service burden (aggregated General and Debt Service Funds)