37341
Its for-profit , non-profit , and educational subsidiary entities are audited by an independent accounting firm : , some done by Deloitte & Touche .
 Deloitte & Touche
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Deloitte & Touche