You Have Prepared a Trend Series for Company XYZ for Three

Multiple Choice

You have prepared a trend series for Company XYZ for three years, 2004-2006 inclusive, using 2004 as the base year. Below are selected data.
$$\begin{array} { | l | c | c | c | } \hline & 2004 & 2005 & 2006 \\\hline \text { Sales } & 100 & 120 & 135 \\\hline \text { Net Income } & 100 & 118 & 128 \\\hline \text { Total Assets } & 100 & 119 & 130 \\\hline\end{array}$$
-Which of the following ratios is not generally considered to be helpful in assessing short-term liquidity?

A) Acid test ratio
B) Current ratio
C) Days to collect receivables
D) Days goodwill held