Because transactions occur in cash or by credit card, a distinguishing feature of retailers is

(a) High ROE

(b) High Inventory turnover

(c) High debt to total asset

(d) Low receivable collection period

Which constituencies would care most about a companys current ratio, a measure of how readily a firm can pay its short-term liabilities with short-term assets?

(a) The shareholders, because it impacts when they get paid

(b) The competitors, because its a sign of competitive strength or weakness

(c) The customers, because its a signal if the firm can pay them

(d) The suppliers, because its a signal if the firm can pay them, or how fast they choose to pay them