As a loan officer at California Bank you are required to interpret the results of various financial ratios. Which of the following ratios best reflects the solvency of a prospective client who has applied for a loan?
A. A Return on Sales Ratio of .022 or 2.2%.
B. A current ratio of 2.14:1.00
C. A debt to equity ratio of .546 or 54.6%
D. An acid test ratio of 1.00:1.00