need help with program expense for ABC and XYZ and I need help with working capital days

Presented below are financial statements (except cash flows) for two not-for-profit organizations. Neither organization has any permanently restricted net assets. Statement of Net Assets Current assets ABC Not-for-Profit XYZ Not-for-Profit 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 \begin{tabular}{rr} $205,600 & $356,000 \\ 265,000 & 99,000 \\ 32,000 & 150,600 \\ 439,500 & 188,500 \\ \hline 941,500 & 793,500 \end{tabular} Noncurrent liabilities Notes payable Total noncurrent liabilities Total liabilities Net Assets Unrestricted Donor restricted for purpose Donor restricted for endowment Total net assets Total 11ab1lities and net assets 23,90052,000 1,768,0001,768,000$2,561,500 129,000$129,000 Required: a. Calculate the following fatoos (assume depreclation expense is $750,000 for both organizations and is allocated among prograin and supporting expensest: - Program expernse - Fund raising efficiency. - Days cash on hand. - Working capital (expressed in days). b. For each ratio, which of the two organizations has the stronger ratio. (Assume 365 deys in a year. Do not round intermediate calculations. Round "program expense" answers to 1 decimal place and "Fund-raising efficiency" answers to 3 decimal ploces and "Days cash on hand", "Working capital" answers to nearest whole number.)