A. Are current assets in relation to current liabilities increasing or decreasing? B. Is the business becoming more or less efficient in the collection of its account receivable? C. Over the three-year period, has more or less money been tied up in inventory? D. With the stockholders? viewpoint in mind, is the profitability improving or not improving? E. If the business need to borrow capital through long-term debt, would it be easier to find in three years ago