You have been retained as a consultant by the Board of Directors for Wakeland Community Hospital to do a review of the financial performance for the past two years (201 and 200). Using the financial statement data provided in Exhibits 4.27a (Statement of Operations) and 4.27b (Balance Sheet) and also using benchmarking data on the financial performance of U.S. hospitals in recent years as provided in Exhibit 4.16a (all available in Folio), you are to prepare a 10-page (maximum) executive memorandum, addressed to the Chair of the Wakeland Community Hospital Board, that summarizes the overall internal financial condition / performance of the hospital over the past two years - making note of any notable trends that might be apparent. You are also to discuss the financial performance of the hospital relative to industry benchmarks and comment on any area(s) of financial performance where there appear to be notable strengths or weaknesses. At a minimum, as part of your analysis, you will need to consider the hospital's financial performance internally and relative to industry benchmark, in each of the following areas: 1. Profitability - ratios to consider may include operating margin, nonoperating margin, return on total assets, return of net assets (equity) 2. Liquidity - ratios to consider may include current ratio and days of cash on hand