Suppose that the financial ratios of a potential borrowing firm took the following values: X1 = 0.30 X2 = 0 X3 = -0.30 X4 = 0.15 X5 = 2.1 Altman's Z discriminant function takes the form of: Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 + 1.0 X5 According to the Altman's Z credit scoring model (1.81 is the benchmark), this firm should be considered a High default risk firm default risk firm Low default risk firm lowest risk customer