Which of the following statements about financial statement analysis is most correct?

		a. The current ratio is the best available measure of liquidity.
		b. Du Pont analysis is based on the fact that return on equity (ROE) can be expressed as the sum of four other ratios.
		c. It is relatively easy to interpret a ratio in the absence of comparative data.
		d. There are no limitations to financial statement analysis, so analysts can always be confident of their conclusions.
		e. None of the above statements is correct. (Hint: A is not correct)