Presented below are financial statements $($except cash flows$)$ for two not$-$for$-$profit organizations. $$ABC Not$-$for$-$ProfitXYZ Not$-$for$-$ProfitStatement of ActivitiesUnrestrictedDonor$-$RestrictedUnrestrictedDonor$-$ RestrictedRevenues$$Program service revenue$ $5,595,000$$ $2,250,000$Contribution revenues$3,327,500$$ $750,0003,200,000$Grant revenue$96,000$$ $1,025,000$Net gains on endowment investments$17,500$Net assets released from restriction$$Satisfaction of program restrictions$450,000(450,000)377,000(377,000)$Total revenues$9,390,000396,0005,827,000648,000$Expenses$$Education program expenses$5,525,0001,680,000$Research program expense$1,350,0002,232,000$Total program service expenses$6,875,0003,912,000$Fund$-$raising$550,000412,000$Administration$650,000990,000$Total supporting service expenses$1,200,0001,402,000$Total expenses$8,075,0005,314,000$Increase in net assets$1,315,000396,000513,000648,000$Net assets, January, $14,208,000759,0001,037,500320,000$Net assets, December, $31$$ $5,523,000$$ $1,155,000$$ $1,550,500$$ $968,000$ Statement of Net AssetsABC Not$-$for$-$ProfitXYZ Not$-$for$-$ProfitCurrent assets$$Cash$ $205,000$$ $356,000$Short$-$term cash equivalents$265,00099,000$Supplies inventories$32,000150,000$Receivables$439,500188,500$Total current assets$941,500793,500$Noncurrent assets$$Noncurrent pledges receivable$173,00086,000$Endowment investments$2,590,000$Land$,$ buildings, and equipment $($net$)3,175,0001,768,000$Total noncurrent assets$5,938,0001,854,000$Total assets$ $6,879,500$$ $2,647,500$Current liabilities$$Accounts payable$ $23,000$$ $129,000$Total current liabilities$23,000129,000$Noncurrent liabilities$$Notes payable$178,500$Total noncurrent liabilities$178,500$Total liabilities$201,500129,000$Net Assets$$Unrestricted$5,523,0001,550,500$Donor restricted for purpose$155,0000$Donor restricted for endowment$1,000,000968,000$Total net assets$6,678,0002,518,500$Total liabilities and net assets$ $6,879,500$$ $2,647,500$ Required: Calculate the following ratios $($assume depreciation expense is $$480,000$ 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$).$ 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. Answer is complete but not entirely correct.