What does a decrease in the 'debt to assets' ratio indicate about a company? For reference, the ratio is calculated as 'total debt divided by total assets. OA. A decrease indicates an improvement in the short-term ability of a company to pay its liabilities. B. A decrease indicates a decline in the long-term ability of a company to pay its liabilities. OC. A decrease indicates a decline in the short-term ability of a company to pay its liabilities. D. A decrease indicates an improvement in the long-term ability of a company to pay its liabilities