Which of the following best describes the efficiency ratios? A. These ratios evaluate the ability of a company to generate income relative to revenue, assets, operating costs, and equity. B. These ratios measure the amount of capital that comes from debt. They show how solvent the company is. C. These ratios measure the company's ability to pay both short-term and long-term debt. D. These ratios measure how efficiently a company is utilizing its assets and resources