Which statement is most accurate given the following information:

Company A: Current Ratio: 1.3; Inventory Turnover: 8.0; Days Sales Outstanding: 20; Asset Turnover: 1.5; Profit Margin: 9.4%; ROA: 8.7%; ROE: 26.3%; Debt /Equity: 1.4; P/E Ratio: 30.3

Company B: Current Ratio: 1.4; Inventory Turnover: 6.4; Days Sales Outstanding: 34; Asset Turnover: 0.8; Profit Margin: 13.6%; ROA: 12.6%; ROE: 14.6%; Debt /Equity: 0.8; P/E Ratio: 14.3

Company C: Current Ratio: 1.5; Inventory Turnover: 12.0; Days Sales Outstanding: 48; Asset Turnover: 1.9; Profit Margin: 5.3%; ROA: 7.3%; ROE: 18.4%; Debt /Equity: 0.4; P/E Ratio: 18.5

Company A is best at generating sales from its assets

Company C has the most financial leverage

Company B is the best at managing its inventory

Company A is the worst at collecting its accounts receivables

Company C has the highest liquidity