Using the following rations (Debt and equity; Current ratio; Cash flow and current maturities of long-term debt; Fixed charge coverage; Net profit margin after tax; Times interest earned; Net profit margin before tax; Degree of financial leverage; Inventory turnover in days; or Accounts receivable turnover in days) choose three or four that creditors would mostly likely use to make their lending decisions. Indicate a rationale for choosing each ratio. Discuss at least three ways that management might manipulate the financial data to guarantee that the lending decision will be made in its favor. Provide specific examples.