Accounting $-$ Audits, Auditing, and Balance Sheets

Which of the following ratios provides a solvency measure that shows the margin of safety of noteholders or bondholders and also gives an indication of the potential ability of the business to borrow additional funds on a long$-$term basis?

A $$ Ratio of fixed assets to long$-$term liabilities

B $$ Ratio of net sales to assets

C $$ Number of days' sales in receivables

D $$ Rate earned on stockholders' equity