Jaspal is a donor who loves animals and has made substantial annual donations to a local animal shelter. Which of the following pieces of information in the financial

statements, or derived from the financial statements, is Jaspal the most concerned about?

a$.$ The amount spent on animal care has decreased by $$26,000$ from the prior year, which is approximately $$254$ less per animal

b$.$ Net assets have increased by almost $$20,000$ over last year

c$.$ The statement of operations shows that the excess of revenue over expenses has increased from $$5,100$ to $$7,340$ year over year

d$.$ Grant revenues have increased $2\%$ over last year