b$.(1)$ Compared to the industry, how liquid is the firm? $($Select the best choice below.$)$

A$.$ Artz is less liquid than the average firms in its industry because the total asset turnover is higher than the industry average although the fixed asset turnover is lower.

B$.$ Artz is more liquid than the average firms in its industry because the operating return on assets, return on equity, and times interest earned are all higher than the industy average.

C$.$ Artz is more liquid than the average firms in its industry because the operating return on assets and operating profit margin are higher than the industy average.

D$.$ Artz is less liquid than the average firms in its industry because the current ratio and acid$-$test ratio are lower and the days in receivables and days in inventory are higher than the industy

average.