You are looking to invest on a venture business which has the lowest financial risk and the highest liquidity. Which venture will you choose?

Venture

Equity Multiplier

Sales

Changes in A/R

A

2.5

$100,000

$120,000

B

1.5

$55,000

$-20,000

C

2.5

$10,000

0

D

1.5

0

0