When the business started years ago, investors invested $1,660,000$ dollars

Since then, it earned $34,905,900$ and paid out $28,971,900$ in dividends

Long$-$term debt

When the business started years ago, investors invested $1,114,000$ dollars

Since then, it earned $25,375,000$ and paid out $21,822,500$ in dividends

State tax is $5\%$ and Federal Tax is $35\%$

Please give one "point" to the firm showing the greatest efficiency with its inventory

Hint: compute "Average Inventory Turnover"

Please give one "point" to the firm with the most liquidity regarding interest expense

Hint: compute "Coverage Ratio"

Please give one "point" to the firm with the highest profitability

Hint: compute "Return on Equity"

Which firm has the most points?

A Firm $1$

B Firm $2$

C Firm $3$

D Each has one point