Which is most important to evaluate when considering extending credit to a small business and why?

The rafe of revenue growth because this demomatrates that the management of the buiness is effectivt.

The increase in the liabilities over the last fwo years becaune this may indicate there are unpaid talls.

The relationship of current assets to current liabilities which represents a company's ability to meet short$-$ternabibt oblitations when due.

The balance in the company$/$s cash account because this represents the wealth of the business.