Kenyan Children Matter, Inc., a small nonprofit entity devoted to providing for primary school costs for underprivileged or orphaned children, prepares a brochure about its programs. The brochure showcases the children it currently supports, discusses how it accomplishes its programs, and the type of costs it incurs. It also discusses the AIDS epidemic as the reason why so many children are orphaned in Kenya. The brochure encourages readers to sponsor individual children. It distributes the brochures in U.S. churches and private schools. The cost of the producing the four-page brochure is $3,000. KCM estimates that a third of the cost of the brochure should be allocated to its programs and two thirds to fundraising. KCM also incurs other expenses in 2018, as listed below. 1. Pays the annual costs for a boarding school for 20 Kenyan children at $800 each 2. Pays $30,000 for tuition for its students who continue to live at home 3. Pays for a visiting nurse to conduct annual health checks for its students totaling $6,000 4. Pays the $10,000 annual salary for a social worker to monitor the home situations of children it supports but who are not placed in boarding schools 5. Pays $5,000 for a U.S. CPA firm to maintain KCM's books and to process contributions. 6. Pays $2,000 for another CPA firm to prepare its IRS Form 990 7. Pays $3,000 to buy backpacks and supplies in Kenya for its students 8. Pays $5,000 "stipend" to its president for overseeing KCM's programs 9. Pays $10,000 to cover the costs of its president to make a 6-day trip to Kenya to accompany 15 of its best contributors (who pay their own travel costs) to Kenya to meet some of KCM's students. After some discussion, KCM's CPA firm agrees with the nonprofit's conclusion that 90% of this cost should be reported as program expenses and the remainder as management and general expenses Required: Prepare a schedule of KCM's costs for the year, using three columns: Program expenses, Management and General expenses, and Fundraising expenses. If KCM reports its operating results to a national charity rating organization, what percentages of its expenses would it report for programs expenses, administrative expenses, and fundraising expenses?