John is a risk management specialist for XYZ Company. John examines XYZ's financial statements on a quarterly basis. Which one of the following best describes a reason for this analysis? Select one: A. A review of the financial statements helps John to determine XYZ's insurance needs. B. A review of the financial statements helps John to evaluate XYZ's ability to finance premiums. C. A review of the financial statements helps John to assess XYZ's compliance with loan covenants. D. A review of the financial statements helps John to determine XYZ's ability to pay upcoming insurance premiums