Suppose a credit analyst for JPMorgan Chase, an American multinational financial services company headquartered in New York City and the world's largest bank by market capitalization, is considering a proposal to extend a short$-$term, one$-$month loan to Apple, Inc., an American multinational technology company headquartered in Cupertino, California. Which of the following financial statement ratios would best help the credit analyst assess Apple, Inc.$\text{'}$s ability to repay the short$-$term loan?

Days' sales in receivables.

The cash ratio.

The current ratio.

The return on equity ratio $($ROE$).$