Which of the Following Is Not an Example of Typical

Which of the following is not an example of typical analytical procedures related to debt obligations?

A) Perform a trend analysis of the balances in notes payable, interest expense, and accrued interest with prior periods, considering known client activities related to debt.
B) Calculate the total debt-to-equity ratio and perform a trend analysis with prior periods.
C) Calculate the times interest earned ratio and perform a trend analysis with prior periods.
D) Calculate the current ratio and perform a trend analysis with prior periods.