Which is most important to evaluate when considering extending credit to a small business and why? O The increase in the liabilities over the last two years because this may indicate there are unpaid bills. O The rate of revenue growth because this demonstrates that the management of the business is effective. O The relationship of current assets to current liabilities which represents a company's ability to meet short- term debt obligations when due. The balance in the company's cash account because this represents the wealth of the business