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F nction: AVERAGE: Formula: Sub raet. Divide; ell Retorenci g C se 4.3. Using Excel to Assess the R turn on Asser 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, Brookwood 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. Selected amounts from BPHs balance sheets as Of June 30, 2026 and Student Work Area Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the work and problem areas as indicated. Calculate the return on net assets ratio for 2026 and 2025 and the percentage change in the ratio from 2025 to 2026. 2025 are presented here. Total current assets Total assets Total net assets 2026 233,286 1,787,720 1,204,139 2025 225,962 2024 224,694 1,025,001 2026 s ratio 2025 Return on net as Percentage chan The comparative income statements for the years ending June 30, 2026 and 2025 are presented here. Revenue Evaluate Brookwood Pines Hospital's return on net assets ratio. Brookwood Pines Hospital Income Statements (in thousands) Ended June 30 2026 791,572 -33,675 757,897 42,727 4,541 805,165 377,895 146,172 89,774 47,858 17,430 15,218 14,722 7,351 17,227 21,324 754,971 50,194 109,212 6,254 -3,362 1,630 113,734 163,928 2025 706,073 -25,810 680,263 41 ,975 4,407 726,645 344,360 126,633 79,391 45,630 18,132 13,935 14,563 8,874 14,081 21,151 686,750 39,895 25,951 -6,202 64,995 _4,458 _489 79,797 119,692 The return on ne assets ratio indica s that Brookw nerated about 4.7 cents of from 2025 to 2026 indicates that Net patient service revenue Provision for uncollectible accounts Net patient service revenue after provision for uncollectible accounts Rental and other revenue Net assets released from donor restrictions and federal and state grants Total revenue Expenses Salaries and employee benefits Supplies Purchased services Depreciation and amortization Insurance Rent and utilities Repairs and maintenance Interest Texas hospital assessment Other Total expenses Operating income Nonoperating gains (losses) Investment return Change in fair value of certain investments Contribution of DeLaune unrestricted net assets Grants provided Other Total nonoperating gains, net Excess of revenues over expenses Pines for each dollar The percentage ospital is 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.