Using the 2005 and 2006 Statement of Financial Position (SFP) and the Statement of Earnings (SE) found on pages 465 and 466, complete a vertical analysis (common-sized statements) for both years and a horizontal analysis (trend) from 2005 to 2006.

Income Statement Balance Sheets 2005 108,600.00 5,232.00 3,544.00 117,476.00 Net Patient Service Revenue Premium Revenue Other Revenue Total $ $ $ $ Expenses: Nursing Dietary General Administrative Employee Health Provision for uncollectibles Provision for Malpractice Depreciation Interest Total $ 58,285.00 $ 5,424.00 $ 13,198.00 $ 11,427.00 $ 10,250.00 $ 3,328.00 $ 1,320.00 $ 4,130.00 $ 1,542.00 $ 108,904.00 Net Income $ $ $ $ $ 2006 97,393.00 4,622.00 6,014.00 108,029.00 $ 56,752.00 $ 4,718.00 $ 11,655.00 $ 11,585.00 $ 10,705.00 $ 3,469.00 $ 1,204.00 $ 4,025.00 $ 1,521.00 $ 105,634.00 8,527.00 $ 2,395.00 2005 4,263.00 2,000.00 21,840.00 3,177.00 31,280.00 145,158.00 25,160.00 119,998.00 $ $ $ $ $ $ $ $ 2006 5,095.00 20,738.00 2,982.00 28,815.00 140,865.00 21,030.00 119,835.00 Cash Short Term Investments Accounts recievable Inventories Total Current assets Gross Plant and Equipment Accumulated depreciation Net plant and Equipment $ $ $ $ $ $ $ $ Total Assets $ 151,278.00 $ 148,650.00 Accounts Payable Accrued expenses Notes payable Current portion of long term Debt Total Current liabilities Long term debt Capital Lease Obligations Total Long Term liabilities Net assets $ 4,707.00 $ 5,650.00 $ 825.00 $ 2,150.00 $ 13,332.00 $ 28,750.00 $ 1,832.00 $ 30,582.00 $ 107,364.00 Total liabilitie and net assets $ 151,278.00 $ 148,650.00 $ $ $ $ $ $ $ $ $ 5,145.00 5,421.00 4,237.00 2,000.00 16,803.00 30,900.00 2,155.00 33,055.00 98,792.00