Compute the ratios and metrics given the following information on Hospital XYZ:
• Current assets: $40,000,000
• Total assets: $100,000,000
• Current liabilities: $12,000,000
• Total liabilities: $45,000,000
• Annual revenue: $435,000,000
• Total expenses: $425,000,000
• Operating income: $10,000,000
• Inventories: $5,000,000
• Depreciation: $2,000,000
e. Average pay period
f. Return on assets
g. Return on equity