An important part of financial statement analysis is the analysis of the cash flows. There are various cash flow ratios that needs to be calculated and properly analyzed Select the best option that correctly explains the ratio. Fi Ti O A. Cash return on equity shows the level of internally generated cash available for distribution. The greater the ratio the better it is. O B. Cash adequacy ratio shows the ability to generate cash internally to meet current obligations. The greater the ratio the better the coverage. O C. Cash return on equity measures the efficiency of shareholders' funds. The lower the ratio the better it is. D. Cash adequacy ratio shows the ability to generate cash internally to meet primary cash requirements. The greater the ratio the better the coverage