Which of the following statements is TRUE? O a. Time-series analysis or trend analysis compares various firms at a single point in time. O b. In a common-size balance sheet, inventory is represented as % of sales. O.C. A firm that employs financial leverage will have a higher equity multiplier than an otherwise identical firm that has no debt in its capital structure. O d. The use of debt financing will tend to lower the basic earning power ratio, other things held constant