$16.$ Which of the following is a probable use an individual donor would make of the external financial statements of a not$-$for$-$profit entity?

a$.$ To determine the proportion of entity resources directed to programs as opposed to fund$-$raising.

b$.$ To determine the creditworthiness of the entity for investment purposes.

c$.$ To determine the salaries paid to all employees of the entity.

d$.$ To determine the budget of the entity.