Presented below are financial statements $($except cash flows$)$ for two not$-$for$-$profit organizations.

Noncurrent assets Required:

a$.$ Calculate the following ratios $($assume depreciation expense is $\backslash (\backslash$$ $485,500\backslash )$ for both organizations and is allocated among program and supporting expenses$)$:

$-$ Program expense.

$-$ 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.

Note: Assume $365$ days in a year. Do not round intermediate calculations. Round "Program expense" answers to $1$ decimal place and "Fund$-$raising efficiency" answers to $3$ decimal places and "Days cash on hand", "Working capital" answers to nearest whole number.