The table shown below compares the current ratios of two companies. Of the statements

provided, which one best describes the conditions of these two companies?

Company B is in a better position of withstanding short$-$term financial stress from $2022$ to $2023$

Company $B$ is struggling with its ability to be profitable

Company A is doing a better job of paying its bills from $2022$ to $2023$

Company A has increased sales from $2022$ to $2023$