Baker \& Co. has applied for a loan from the Trust Us Bank to invest in several potential opportunities. To evaluate the firm as a potential debtor, the bank would like to compare Baker &Co. to the industry. The following are the financial statements given to Trust Us Bank: Which of the following statement is True? Select one: A. In 2014, Baker \& Co has higher liquidity risk than industry average. B. In 2014, Baker \& Co is managing its total assets less efficiently than competitors in the same industry. C. Baker \& Co's Debt Ratio is lower than the industry average, which indicuates that Baker \& Co is doing better than other competitors in managing its debt. D. None of the above