Which of the following is a disadvantage of a partnership? Most likely form of business to dissolve. Allows pooling of assets and skills. Inexpensive to form. Must be registered. The Trustee in a bankruptcy is usually: An accountant. Superintendent of the Bankruptcy. A banker. A lawyer. In examining the liquidity ratios, the primary emphasis is the firm's: profitability ratios. overall debt position. ability to effectively employ its resources. ability to pay short term obligations on time