Mitchell Tool Rental, Inc. consolidated all of its insurance policies with one carrier for the next year. Mitchell asked the broker to arrange for an installment premium plan. Before granting an installment plan, the insurer is most likely to

A Evaluate Mitchell's liquidity ratios.

B Screen Mitchell's bank balance for satisfaction of minimum balance requirements

C Review Mitchell's prior year's tax return.

D Forecast Mitchell's cash receipts for the upcoming 12 months.