Which one of the following statements concerning financial statement analysis is correct? a. The purchase of inventory using short-term credit will increase the current ratio. b. The firm with the highest price-earnings ratio will produce the highest earnings per share for the following year. c. The Du Pont identity provides a measure of a firm's operating efficiency, asset use efficiency, and financial leverage. d. A decrease in the accounts receivable turnover rate is an indication that a firm is collecting its receivables faster