Presented below are financial statements (except cash flows) for two not-for-profit organizations. Neither organization has any permanently restricted net assets. Required: a. Calculate the following ratios (assume depreciation expense is $770,000 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. (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.)