The Heart Hospital Balance Sheet September 30, 2020 (in thousands) Current assets: Cash Accounts receivable, net Medical supplies inventory Prepaid expenses and other current assets Total current assets Property, plant, and equipment, net Other assets Total assets Current liabilities: Accounts payable Accrucd compensation and benefits Other accrued liabilities Current portion of long-term debt Total current liabilities Long-term debt Total liabilities Owners' equity Total liabilities and owners' equity $14,202 5,918 1,211 1,429 $22,760 $33,769 901 $57,430 $ 1,910 2,543 1,843 2,064 $ 8,360 21,640 $30,000 $27,430 $57,430 The Heart Hospital Statement of Operations Year Ended September 30, 2020 (in thousands) Net patient service revenue Operating expenses: Personnel expense Medical supplies expense $64,505 $21,707 15,047 (continued) 9,721 2,625 $49,100 $15,405 Other operating expenses Depreciation expense Total operating expenses Income from operations Other income (expenses): Interest expense Interest and other income, net Total other income (expenses), net Net income (S 1,322) 159 ($ 1.163 $14,242 a. Perform a Du Pont analysis on the Heart Hospital, Assume that the peer group average ratios are as follows: Total margin Total asset turnover Equity multiplier Return on equity (ROE) 15.0% 1.5 1.67 37.6% b. Calculate and interpret the following ratios for the Heart Hospital: Return on assets (ROA) Current ratio Days cash on hand Average collection period Debt ratio Debt-to-equity ratio Times interest earned (TIE) ratio Fixed asset turnover ratio Peer Group Average 22.5% 2.0 85 days 20 days 40% 0.67 5.0 1.4