this is chapter 17 question from Gapenski's healthcare finance book , new edition

17.3. Riverside Memorial's primary financial statements are presented in exhibits 17.1,17.2, and 17.3 . a. Calculate Riverside's financial ratios for 2019 . Assume that Riverside had $1,000,000 in lease payments and $1,400,000 in debt principal repayments in 2019. (Hint: Use the book discussion to identify the applicable ratios.) b. Interpret the ratios. Use both trend and comparative analyses. For the comparative analysis, assume that the peer group average data presented in the book are valid for both 2019 and 2020. cash flows from operating activities: OperatingincomeAdjustments:DepreciationIncreaseinaccountsreceivableIncreaseininventoriesDecreaseinaccountspayableIncreaseinaccruedexpensesNetcashflowfromoperationsthousands)$6,4744,130(1,102)(195)(438)22931,2020(inRiversideMemorialHospital:StatementofCashFlows,YearEndedDecember Cash flows from investing activities: Investment in property and equipment ($4,293) Investment in short-term securities Net cash flow from investing ($6,293)(2,000) Cash flows from financing activities: Ending cash and equivalents EXHIBIT 17.2 EXHIBIT 17.3 Riverside Memorial Assets: Hospital: Cash and equivalents Balance Sheets, Short-term investments December 31, Net patient accounts receivable 2020 and 2019 (in thousands) InventoriesTotalcurrentassetsGrosspropertyandequipmentAccumulateddepreciationNetpropertyandequipmentTotalassets3,177$31,280$145,158$119,99825,160$151,27820,7382,982$28,815$140,865$119,83521,030$148,650 Liabilities: Accounts payable Accrued expenses Notes payable Total current liabilities Long-term debt Finance lease obligations Total long-term liabilities Net assets (equity) \begin{tabular}{rr} $4,707 & $5,145 \\ 5,650 & 5,421 \\ 2,975 & 6,237 \\ \hline$13,332 & $16,803 \\ $28,750 & $30,900 \\ 1,832 & 2,155 \\ \hline$30,582 & $33,055 \\ \hline$107,364 & $98,792 \\ $151,278 & $148,650 \\ \hline \end{tabular}