compute days cash on hand and working capital (days) for both ABC and XYZ

ABC Not-for-Profit Temporarily Unrestricted Restricted XYZ Not-for-profit Temporarily Unrestricted Restricted 35,682,000 3, 345,000 $ 764,000 97,400 $2,264, eee 3,235,000 $1,026,400 21,000 460.00 9.432.000 064, 000) 397,400 384,000 5,883,000 (384,000 642, 480 Statement of Activities Revenues Program service revenue Contribution revenues Grant revenue Net gains on endowment investments Net assets released from restriction Satisfaction of program restrictions Total revenues Expenses Education program expenses Research program expense Total program service expenses Fundraising Administration Total supporting service expenses Total expenses Increase in net assets Net assets January 1 Net assets December 31 5.642,000 1,270,000 6.212 000 416,800 664.000 1.140,000 8,952,00 1,188, 4.222.000 55,562, ce 1,566,000 2,270,000 3,436,000 365,000 1,236,000 1,681, 890 5,432,800 446, 1.855.ee $1,581, e8 392,400 765.000 51,165,400 642,400 334,000 $976,400 ABC Not-for-profit XYZ Not-for-profit $ 225,600 272, ege 35,500 443,000 976, 100 $363,800 102,500 185,000 189,900 840, 400 266,400 2,625,000 3,178,500 6,069,900 $7,046,000 1,782,800 1,782,000 $2,622,400 Statement of Net Assets Current assets Cash Short-term cash equivalents Supplies inventories Receivables Total current assets Noncurrent assets Noncurrent pledges receivable Endowment investments Land, buildings, and equipment (net) Total noncurrent assets Total assets Current liabilities Accounts payable Total current liabilities Noncurrent liabilities Notes payable Total noncurrent liabilities Total liabilities Net Assets Unrestricted Donor restricted for purpose Donor restricted for endowment Total net assets Total liabilities and net assets 26,500 26,500 $ 132,500 132,5ee 182.ee 182.ee 208,500 132,500 2,399,500 90,400 4,060, eee 156,400 2,625,000 6,841,400 $7,049,900 2.489.900 $2,622,400