UrbanHealth Hospital's trial balance as of 31 December 2021 includes the following:

UrbanHealth Hospital reported the following balances: Cash is £100,000, Accounts Receivable is £150,000, Inventory is £70,000, and Property, Plant, and Equipment is £500,000. The Accounts Payable is £100,000, Long-term Debt is £200,000, Common Stock is £300,000, and Retained Earnings is £150,000.

Requirements:

1. Assemble a trial balance for UrbanHealth Hospital as of 31 December 2021.
2. Using the trial balance, prepare a comprehensive income statement for the year ended 31 December 2021.
3. Compute the Return on Equity (ROE) and discuss its implications for UrbanHealth Hospital's financial planning.