Using the provided Balance Sheet, Statement of Operations and benchmarks, please perform the following for ABC Community Hospital, a 190-bed acute care facility, for the years ended 20X0 and 20X1:

Please select at least two liquidity measures you have already calculated for the organization. In the box below, please apply the framework we reviewed in class and discuss your findings with respect to the following:

• Year-over-year trending
• Performance against benchmark
• Drivers of change in the metric and management considerations for improvement