Outer Range Surgical Center (“ORSC”) is an investor-owned corporate entity with five surgeons all having equal ownership shares in the business. It has been in operation for seven years and has been profitable since the second year of operation. You represent the management company running ORSC for the investors (and the source of those allocated overhead costs you see in the attached statement of operations), and are evaluating the possibility of adding three new shareholders to the corporation. The new shareholders would generate another 1,700 cases per year and would require addition of two new surgical suites with associated prep-hold and post-anesthesia care space. Currently, ORSC is a 12,500 square foot building owned by the corporation with 2,500 square feet allocated to waiting areas and business office functions. The remaining 10,000 square feet of the space is allocated to three operating rooms with six prep-hold beds and six-post anesthesia care beds. All equipment and supplies are stored in the operating rooms and there is no dedicated sterile processing space – all sterile items are shipped in from outside supply vendors. You may state any other operational assumptions you need to complete your analysis. Keep it simple. I am not looking for your architectural acumen here – just how you run the numbers on this deal.

The current owners provided $100,000 each of their own funds to start the business ($10/share in equal lots of 10,000 shares) and financed the remainder of the start up with a twenty year bank loan at 5% annual interest, payable monthly. Assume that the new investors would be asked to buy their ownership shares at a market rate you determine using the attached financial statements for Fiscal Year 2020 just ended.


Create a new balance sheet that shows what would happen to the balance sheet you are given if the new investors are brought in and the expansion costs you $1,500,000. Assume for discussion sake only that your expansion is fully funded by new investors (you can add more investors if the new docs in the discussion forum are not enough to fund this project) at the beginning of FY2021 on July 1, 2020 and that no other changes happen to receivables or items other than your capital assets, cash, and equity. State any assumptions you need to complete the task (e.g. days in A/R, days cash on hand, etc.).
Next, change it around 180 degrees – If you took on only debt to fund the expansion and brought on no new owners, what would be the cost of that borrowing? Take today’s prime rate plus two percent (changing it up from the discussion question) and calculate an amortization of that loan over twenty years, paid monthly.
WHAT would you do and WHY?

Balance sheet projection – show calculations
Amortization schedule – show calculations based on stated assumptions
WHAT would you do and WHY? This evaluation is based on the new balance sheet (where 3 new doctors/investors are added from the original scenario). You can do this is a spreadsheet.

Sample Solution

Sample solution

Dante Alighieri played a critical role in the literature world through his poem Divine Comedy that was written in the 14th century. The poem contains Inferno, Purgatorio, and Paradiso. The Inferno is a description of the nine circles of torment that are found on the earth. It depicts the realms of the people that have gone against the spiritual values and who, instead, have chosen bestial appetite, violence, or fraud and malice. The nine circles of hell are limbo, lust, gluttony, greed and wrath. Others are heresy, violence, fraud, and treachery. The purpose of this paper is to examine the Dante’s Inferno in the perspective of its portrayal of God’s image and the justification of hell. 

In this epic poem, God is portrayed as a super being guilty of multiple weaknesses including being egotistic, unjust, and hypocritical. Dante, in this poem, depicts God as being more human than divine by challenging God’s omnipotence. Additionally, the manner in which Dante describes Hell is in full contradiction to the morals of God as written in the Bible. When god arranges Hell to flatter Himself, He commits egotism, a sin that is common among human beings (Cheney, 2016). The weakness is depicted in Limbo and on the Gate of Hell where, for instance, God sends those who do not worship Him to Hell. This implies that failure to worship Him is a sin.

God is also depicted as lacking justice in His actions thus removing the godly image. The injustice is portrayed by the manner in which the sodomites and opportunists are treated. The opportunists are subjected to banner chasing in their lives after death followed by being stung by insects and maggots. They are known to having done neither good nor bad during their lifetimes and, therefore, justice could have demanded that they be granted a neutral punishment having lived a neutral life. The sodomites are also punished unfairly by God when Brunetto Lattini is condemned to hell despite being a good leader (Babor, T. F., McGovern, T., & Robaina, K. (2017). While he commited sodomy, God chooses to ignore all the other good deeds that Brunetto did.

Finally, God is also portrayed as being hypocritical in His actions, a sin that further diminishes His godliness and makes Him more human. A case in point is when God condemns the sin of egotism and goes ahead to commit it repeatedly. Proverbs 29:23 states that “arrogance will bring your downfall, but if you are humble, you will be respected.” When Slattery condemns Dante’s human state as being weak, doubtful, and limited, he is proving God’s hypocrisy because He is also human (Verdicchio, 2015). The actions of God in Hell as portrayed by Dante are inconsistent with the Biblical literature. Both Dante and God are prone to making mistakes, something common among human beings thus making God more human.

To wrap it up, Dante portrays God is more human since He commits the same sins that humans commit: egotism, hypocrisy, and injustice. Hell is justified as being a destination for victims of the mistakes committed by God. The Hell is presented as being a totally different place as compared to what is written about it in the Bible. As a result, reading through the text gives an image of God who is prone to the very mistakes common to humans thus ripping Him off His lofty status of divine and, instead, making Him a mere human. Whether or not Dante did it intentionally is subject to debate but one thing is clear in the poem: the misconstrued notion of God is revealed to future generations.



Babor, T. F., McGovern, T., & Robaina, K. (2017). Dante’s inferno: Seven deadly sins in scientific publishing and how to avoid them. Addiction Science: A Guide for the Perplexed, 267.

Cheney, L. D. G. (2016). Illustrations for Dante’s Inferno: A Comparative Study of Sandro Botticelli, Giovanni Stradano, and Federico Zuccaro. Cultural and Religious Studies4(8), 487.

Verdicchio, M. (2015). Irony and Desire in Dante’s” Inferno” 27. Italica, 285-297.