A creditor most likely would consider a decrease in which of the following ratios to be

positive news?

A$.$ Interest coverage $($times interest earned$).$

B$.$ Debt$-$to$-$total assets.

C$.$ Return on assets.

When developing forecasts, analysts should most likely:

A$.$ develop possibilities relying exclusively on the results of financial analysis.

B$.$ use the results of financial analysis, analysis of other information, and judgment.

C$.$ aim to develop extremely precise forecasts using the results of financial analysis.