c) Which of the following provides the basis for the trial balance? A- Income statement B- Statement of cash flow C- Ledger D- Adjusting entries d) Which of the following ratios is employed to determine the percentage of assets funded by creditors? A- Debt Ratio B- Equity Ratio C- Operating credit Ratio D- Quick Ratio e) According to the audit report or Report of Independent Accountants, who is primarily responsible for a company's financial statements? A- The owners of the company B- Independent financial analysts C- The auditors D- The company's management