Which statement is most correct?

Question $7$ options:

B$.$ Using Sales instead of Costs of Goods Sold in calculating the inventory turnover ratio may lead to overestimating firm's performance in the presence of inflation.

A$.$ Increase in leverage leads to higher potential return $($both positive and negative$)$ to shareholders, but does affect the likelihood of company's bankruptcy.

D$.$ The higher is the current ratio, the better it is for the firm

C$.$ The lower is the leverage, the better it is for the firm