Ratio analysis of two competing not-for-profit hospitals revealed the following values: Birchtree HospitalSoutheast Hospital Operating Margin Current Ratio Days Cash on Hand Days in Receivables Liabilities to Fund Balance 2.3% 1.50 128 days 72 days 2.45 5.4% 2.20 112 days 58 days 1.78 Based on these data, which of the following is an accurate conclusion? O Based on Liabilities to Fund Balance, Birchtree Hospital is more solvent than Southeast Hospital. o Based on Liabilities to Fund Balance, Southeast Hospital is more solvent than Birchtree Hospital. o Based on the Current Ratio, Birchtree Hospital is more solvent than Southeast Hospital. o Based on the Current Ratio, Southeast Hospital is more solvent than Birchtree Hospital