Coverage ratios as covenants are calculated using values from the _________. Current ratios as covenants are calculated using values from the ______. a. Income statement and balance sheet; balance sheet b. Income statement; balance sheet c. Balance sheet; balance sheet d. Income statement; income statement and balance sheet _____________ as a source of short-term financing, is described as spontaneous financing. a. Long-term debt b. Commercial paper c. Bank loans d. Trade credit