Consider a house whose walls are 12 ft high and 40 ft long. Two of the walls of the house have no windows, while each of the other two walls has four windows made of 0.25-in.- thick glass \left(k = 0.45 Btu / h \cdot ft \cdot{ }^{\circ} F \right), 3 ft \times 5 ft \text { in } size. The walls are certified to have an R-value of 19 (i.e., an L/k value of 19 h \cdot ft ^{2} \cdot{ }^{\circ} F / Btu). Disregarding any direct radiation gain or loss through the windows and taking the heat transfer coefficients at the inner and outer surfaces of the house to be 2 and 4 Btu / h \cdot ft ^{2} \cdot{ }^{\circ} F, respectively, determine the ratio of the heat transfer through the walls with and without windows.