The following are selected entries for Orlando Clinic for December 2020. Create Orlando Clinics balance sheet.

Accounts payable	$20,920,000
Accounts receivable, net	$39,112,000
Cash	$12,770,000
Equity	Calculate this value
Long-term debt	$36,604,000
Long-term investments	$9,500,000
Net property and equipment	$30,978,000
Other noncurrent assets	$18,789,000
Supplies	$6,999,000
Accrued expenses	$2,335,000

a. Create Orlando Clinics balance sheet.

b. What is Orlando Clinics debt ratio? See textbook, pages 375-376.

c. How does Orlando Clinics debt ratio compare with Park Ridge Home-cares debt ratio? See textbook, Exhibit 12.1.