Selected ratios for the current year for three companies in the office furniture industry follow:

Ratio Youkea The Trick Peon's Average Collection Period 30 days 50 days 35 days Days in Inventory 40 days 75 days 50 days Times Interest Earned 55 times 30 times 40 times Debt to Assets 62% 73% 65% Return on Common Shareholders' Equity 26.8% 30.2% 28.0% Based on the above ratios which company is considered the investment with the most risk?

Question 15 options:

a) None of the above.

b) Youkea

c) The Trick

d) Peon's