One of the sources should include the source used to obtain the national benchmark used for the financial ratios.
See the Uploaded File.
Reference materials:
2019 – 2020 Healthcare Organization Financials
https://www.novanthealth.org/Portals/92/Assets/Documents/Annual-Financial-Information/Novant-Health-Inc-and-Affiliates-Dec-31-2020-Financial-Statements.pdf
2018-2019 Healthcare Organization Financials:
https://www.novanthealth.org/Portals/92/novant_health/documents/about_us/financial/Novant-Health-Inc-and_Affiliates-2019-EMMA.pdf