PART 1Use the Healthways financial statements= Attachment1) Using formulas, conduct a horizontal analysis by calculating changes over the periods of time for which you have statements. Conduct your analysis for the following over the 2–3 years for which you have statements:· Changes in Revenue· Changes in Expenses· Changes in Net Earnings2) Calculate the organization’s Return on Assets (ROA)3) Save and submit your assessment.PART 11:Create a brief (1- to 2-page) description of your analyses. Be sure to address the following in your summary:Describe the results of each statement analysis. What do the results of each analysis mean?What does your complete financial statement analysis suggest about the financial health of the organization?If using your current organization’s data, does your analysis help describe any observed organizational behaviors or actions? Explain.What assumptions have you made in your analyses?From an entrepreneurial perspective, what implications do these analyses have for your proposed healthcare product or service?Part III: Elevator SpeechImagine that you have a limited amount of time during a meeting to convince organizational stakeholders that your proposed product or service will be a worthwhile investment. Create a 3- to 5-slide, narrated PowerPoint presentation of your elevator speech, incorporating selling points from your analyses that you believe make the business case for nurse entrepreneurship and leadership’s commitment to your proposed healthcare product or service.