Which company appears more solvent? (Name a ratio used to determine.)

Summarized financial data for two competitors is set out below:
(All balances are as of 12/31/08 or for the year ended 12/31/08)
Oscar Corp		Felix Corp
Sales revenue	800,000		600,000
Total expenses	400,000		200,000
Cash	90,000		25,000
Accounts receivable	120,000		75,000
Property plant and equipment, net	250,000		225,000
Accounts payable	95,000		60,000
Salaries payable	75,000		35,000
Long term liabilities	150,000		75,000
Common shares outstanding, beginning of year	50,000		25,000
Common shares outstanding, end of year	100,000		40,000
No dividends were paid during 2008.