Match the ratios/periods with their significance:
| Column A (Ratio/Period) | Column B (Significance) | ||
| A | High Inventory Turnover | (1) | Safety of interest on debts |
| B | Low Debt-Equity Ratio | (2) | Delayed supplier payments |
| C | High Interest Coverage Ratio | (3) | More security for lenders |
| D | Lower Trade Payables Turnover Ratio | (4) | Improved efficiency/profitability |
1
A-1, B-2, C-3, D-4
2
A-2, B-1, C-4, D-3
3
A-3, B-4, C-1, D-2
4
A-4, B-3, C-1, D-2