use the statements as data for calculating the following four ratios: Days Cash on Hand, Days Receivable, Debt Service Coverage Ratio, and Operating Margin. (Assume that the Statements are for a full year rather than 90 days.the Maximum Annual Debt Service for the practice is $22,200. assume that the Percent of Credit Revenues equals 100%.

Doctors Smith and Brown: Statement of Net Income for the Three Months Ended March 31, 2___
Revenue
Net patient service revenue	180,000
Other revenue	-0-
Total Operating Revenue		180,000
Expenses
Nursing/PA salaries	16,650
Clerical salaries	10,150
Payroll taxes/employee benefits	4,800
Medical supplies and drugs	15,000
Professional fees	3,000
Dues and publications	2,400
Janitorial service	1,200
Office supplies	1,500
Repairs and maintenance	1,200
Utilities and telephone	6,000
Depreciation	30,000
Interest	3,100
Other	5,000
Total Expenses		100,000
Income from Operations		80,000
Nonoperating Gains (Losses) Interest Income		-0-
Nonoperating Gains, Net		-0-
Net Income		80,000

Doctors Smith and Brown Balance Sheet March 31, 2___
Assets
Current Assets
Cash and cash equivalents	25,000
Patient accounts receivable	40,000
Inventoriessupplies and drugs	5,000
Total Current Assets		70,000
Property, Plant, and Equipment
Buildings and Improvements	500,000
Equipment	800,000
Total	1,300,000
Less Accumulated Depreciation	(480,000)
Net Depreciable Assets	820,000
Land	100,000
Property, Plant, and Equipment, Net		920,000
Other Assets		10,000
Total Assets		1,000,000
Liabilities and Capital
Current Liabilities
Current maturities of long-term debt	10,000
Accounts payable and accrued expenses	20,000
Total Current Liabilities		30,000
Long-Term Debt	180,000
Less Current Portion of Long-Term Debt	(10,000)
Net Long-Term Debt		170,000
Total Liabilities		200,000
Capital		800,000
Total Liabilities and Capital		1,000,000

Doctors Smith and Brown Statement of Changes in Capital for the Three Months Ended March 31, 2___
Beginning Balance	$720,000
Net Income	80,000
Ending Balance	$800,000