Presented below are financial statements (except cash flows) for two not-for-profit organizations. Neither organization has any permanently restricted net assets. Requlred: a. Calculate the following ratios (assume depreciation expense is $757,000 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 lntermedlete calculatlons. Round "Program expense" answers to 1 declmal plece and "Fund-ralsing efflelency" answers to 3 declmal places and "Days cash on hand", "Working capltal" answers to nearest whole number.)