Using Tables 14-1 and 14-2 from the text, calculate the current ratio, days cash on hand, days in accounts receivable, total asset turnover, interest coverage, long-term debt to net assets, total margin, and return on assets for 2019. (Show work)

ZU 2018 2019 Assets Current Assets Cash Marketable securities Accounts receivable, net Inventory Prepaid expenses Total current assets 4.5% 4.8% 7.9% 16.1% 2.1% 35.5% $ 30,000 32,000 52,000 106,000 14,000 $ 234,000 3.7% 4.2% 11.0% 14.2% 1.9% 34.9% Liabilities and Net Assets Liabilities Current Liabilities $ 23,000 Wages payable 26,000 Accounts payable 68,000 Unearned revenue 88,000 Total current liabilities 12,000 $ 217,000 2.1% 10.0% 5.8% 17.9% $ 14,000 66,000 38,000 $ 118,000 19 9: 5 1 Long-Term Assets Buildings and equipment Less accumulated depreciation Net buildings and equipment Land Goodwill Total long-term assets 46.7% 1 3.3% 33.3% 16.4% 14.8% 64.5% $ 308,000 88,000 $ 220,000 108,000 98,000 $ 426,000 41.2% 11.0% 30.3% 30.3% 17.4% 17.4% 65.1% Long-Term Liabilities $ 256,000 Mortgage payable 68,000 Bond payable $ 188,000 $ 188, Other 108,000 Total long-term liabilities 108,000 $ 404,000 Total liabilities 14.8% $ 98,000 31.5% 208,000 13.0% 86,000 59.4% $ 392,000 77.3% $ 510,00 Net Assets Without donor restrictions With donor restrictions Total net assets 10.99 $ 72,000 11.89 78.000 22795 $15000 2019 Revenues Patient services revenue (net of contractual allowances) 76.1% $ 188,000 Provision for bad debt -2.4% (6,000) Net patient services revenue 76.1% 188,000 Premium revenue 15.0% 37,000 Other operating revenue 8.9% 22,000 Total revenues from operations 100.0% 247,000 Expenses Salaries, benefits, and other compensation Medical supplies and drugs 33.6% $ 83,000 39.3% 97,000 Insurance 9.3% Depreciation 11.3% 23,000 28,000 10,000 Interest 4.0% Total expenses from operations 97.6% 241,000 Excess of revenues over expenses 2.4% 6,000 12.6% 31,000 Contributions without donor restrictions Transfers to parent -4.9% (12,000) Increase/(decrease) in net assets without donor restrictions 10.1% 25,000