23. Which is the foundation of an accurate hotel sales forecast? A. Sales history B. Budget C. Number of rooms currently "on the books" D. Current guest arrival list 24.Which type of ratio assesses how readily current assets could be converted to cash? E. Liquidity ratio F. Solvency ratio G. Activity ratio H. Profitability ratio 25.Financial ratios do NOT measure, or assess, a company's A. intellectual capital assets. B. current assets. C. capital investments. D. return on equity