For each separate situation, indicate whether Cruz Company should $($a$)$ record a liability, $($b$)$ disclose in notes, or $($c$)$a$.$ $ $120,000$ $ $64,800$ $ $30,000$

b$.114,60028,65041,256$

c$.102,00023,46042,840$

d$.123,1007,38659,088$

Compute times interest earned. Which company indicates the strongest ability to pay interest expense as it comes due?

have no disclosure.