Select the CORRECT decision rule from the following:

Group of answer choices

A. a 0.7 debt to asset ratio (total liabilities / total assets) is generally preferred over a 0.4 debt to asset ratio

B. a 15% return on equity (net income / average total stockholders equity) is generally preferred over a 12% return on equity

C. a 37-day average collection period (365 days / receivables turnover) is generally preferred over a 20-day average collection period

D. an inventory turnover (cost of goods sold / average inventory) of 7 is generally preferred over an inventory turnover of 15.