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rrnula: DiGde. Subtract: Cell Reterencing C sc 4.3. Using Excel to Assess Working Capital and hc Current Rat 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, 20266. The assets section of the balance sheet as of June 30, 2026 and 2025 is presented here. Brookwood Pines Hospital Balance Sheet (in thousands) June 30 Student "ork Area Required: Provide input into cells shaded in yellow in this template. Use tnathematical formulas with cell references to the Problem and work areas as indicated. Calculate working capital and the current ratio for 2026 and 2025 in thousands and the percentage change in the current ratio over the two-year period. 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 llnsurance recoverable, less current portion Other assets, net Total assets Liabilities and net assets Accounts payable Accrued salaries and benefits Grants payable, current portion Accrued expenses and other current liabilities Due to third-party payors Current accrued liabilities under self- Insurance programs Current maturities of long-term debt Short-term debt Long-term debt subject to short-term refinancing agreements Total current liabilities Long-term debt, net, less current liabilities Accrued liabilities under self-insurance programs, less current portion Grants payable, less current portion Other liabilities Total liabilities Net assets Without donor restrictions With donor restrictions Total net assets Total liabilities and net assets 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 38,431 52,361 6,459 19,209 72,494 15,709 5,040 14,550 224,253 220,796 82,618 13,245 42,669 583,581 65,999 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 39,547 50,754 8,459 27,380 67,687 14,965 4,928 53,132 266,852 179,530 82,559 16,489 48,336 593,766 962,652 62,280 Working capital Current ratio Percentage change Evaluate Brookwood Pines Hospital's The current ratio is a me The current ratio 2026 ratio. of the c period. The ratio indicate that the B 2025 over the two- d Pines may 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.)