Which of the following financial ratios/percentages would be the most likely reason for a bank to NOT approve a companys application for a line of credit to fill temporary cash shortfalls?

Select one:

a. Return on Equity percentage growing less than 10% annually

b. Current ratio at 2.5:1

c. Number of times interest to Annual Operating Cash Flow = 6

d. Debt-to-asset ratio at 0.68