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sc 4.3. Using Excel to Assess the Receivables Turnove Ratio PROBLEM Goodfellow & Perkins LLP is a successful mid-tier accounting firm with a large range of clients across Texas. During 2025, Goodfellow & Perkins gained a new client, Broo'e.vood Pines Hospital (BPH), a private, not-for-profit hospital. The fiscal year-end for BPH is June 30. Goodfellow & Perkins is performing the audit for the fiscal year-end June 30, 2026. The assets section of the balance sheet as of June 30, 2026 and 2025 is presented here. Accounts receivable terms are net 50. Brookwood Pines Hospital Balance Sheet (in thousands) June 30 Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem and work areas as indicated. Calculate the receivable turnover in days for 2026 and 2025 and the percentage change over the two-year period. Assume no change in net receivables from 2024 to 2025. Assets Cash and cash equivalents Short term investments Patient accounts receivable, net Current portion of pledges and grants receivable, net Current portion of insurance recoverable Inv entory Other current assets Total current assets Long-term investments Property and equipment, net Prepaid pension cost Insurance recoverable, less current portion Other assets, net Total assets 2025 36,361 49,338 99,962 5,099 1,953 10,056 23,193 225,962 807,321 538,981 7,248 10,723 28,463 Receivables turnover Receivables turnover i days Percentage change in d ys Evaluate BPH's receivables turnover. Receivables turnover i days measures is preferable. indicates that is collecti g its receivabl in 2026 than in 2025. B H's accounts 2026 e average num H's receivables eivable manag 2025 2026 43,077 22,725 119,380 9,208 2,364 10,740 25,792 233,286 915,088 576,432 19,760 11,619 31,535 Selected amounts from BPH's income statements for the years ending June 30, 2026 and 2025 are presented here. Net patient service revenue after provision for uncollectible accounts Total expenses Operating income Excess of revenues over expenses 757,897 754,971 50,194 163,928 680,263 686,750 39,895 119,692 BPH provides medically necessary care to patients, regardless of their ability to pay. Both uninsured and underinsured patients are offered discounts of up to 100% of charges based on their income as a percentage of the federal poverty-level guidelines. BPH does not pursue collection of these accounts; therefore, they are not reported in patient service revenue and accounts receivable. The cost of providing the charity care is included in operating expenses. BPH's investments consist of mutual funds, common equities, corporate and U.S. government debt issues, state and municipal government debt issues, and trusts. A majority of the investments are the result of charitable contributions to the hospital by generous donors. Earnings from the investments are used to cover the costs of the charity care. BPH is also eligible for certain government grants to help cover the costs of the charity care. Selected financial statements and other financial information are provided below. Since BPH operates as a non-for-profit, it reports assets, liabilities, and net assets. (Note: Net assets takes the place of equity since there are no owners.)