What would be the short-term and long-term recommendations for the Appaloosa County Day Care Center facility?

Appaloosa County Day Care Center, Inc. OSN 1940-200X \begin{tabular}{|c|c|c|} \hline Krites Irwin & Dedra Kerby & Saradru llithr \\ \hline Truman Stake Unicersity & Thawan State Unicersing & Trumaw State Unicersin \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Exhibit 1 \\ Departmant of Human Services \\ Exearpt trem Childeare Rogutations \end{tabular}} \\ \hline \multicolumn{2}{|c|}{ Staff ratia. The staff-to-ehild rato anal be as falown: } \\ \hline & \\ \hline & \\ \hline Two reas & tea to wery I chiem \\ \hline Thea peas & that to ever I thatern \\ \hline fauryens. & Cne to orery 12 thation \\ \hline Five yeas to tes your & Ene to meny is athatren \\ \hline Ten pears and ove & \\ \hline \end{tabular} \begin{tabular}{|c|} \hline \\ \hline \end{tabular} ACDC PLANNING AND OPERATIONS \begin{tabular}{|c|c|c|c|} \hline \\ \hline & & & \\ \hline \\ \hline & & & \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline & & & \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline & & & \\ \hline \\ \hline \\ \hline & & & \\ \hline \\ \hline & & & \\ \hline \multicolumn{4}{|c|}{ ACDC COST STRUCTURE } \\ \hline \\ \hline \\ \hline \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \multicolumn{4}{|l|}{\begin{tabular}{l} Tatie 1 \\ Pawrill Detail \end{tabular}} \\ \hline & & & \\ \hline & & Tam & \\ \hline Ainsinitistion & & stuen & 810ke \\ \hline & 1,000 & & ve \\ \hline & & & \\ \hline an & & & anx \\ \hline Pakksan & n,000 & 2eI & \\ \hline Totath & sens.son & 2205 & smes \\ \hline \end{tabular} \begin{tabular}{|c|} \hline \begin{tabular}{l} Ehibih 2 \\ Excerpt trom Beildieg Lease \end{tabular} \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} OTHER OPERATNE COSTS THE ACCOUNTANT'S CHAUENGE