As per the annual report of FM not for profit organization the cash is $24,906,039, accounts receivable is $4,543,820, other assets is $974,092 deferred revnue is $618,895, grants payable $5,043,646, accounts payable is $12,915,046, and pledges and grants receivable is $21,689,039.

The total revenue are $1,893,358,627 and total expenses are $1,886,998,720, program expenses are $1,858,064,890, fund raising expenses are $22,111,792 and the public support is $1,855,398,787

a ) Compute the Current ratio or liquidity

b) Are revenues sufficient to cover expenses?

c) Compute Program effectiveness.

d) Compute fund-raising ratio