In evaluating a company's solvency, a banker or creditor would be most interested in ____
A、the amount of actual cash on hand compared with the amount shown in the balance sheet as "Cash and cash equivalents".
B、the amount of total liquid resources compared with the current liabilities of the business.
C、the portion of liquid resources of the business that is temporarily invested in cash equivalents.
D、the number of separate bank accounts maintained by the business and the balance of each account.