Listed Below Are Four Terms Followed by a List of Phrases

Listed below are four terms followed by a list of phrases that describe or characterize each of the terms. Match each phrase with the correct term.
-Default risk

A) An indication of how adept a company is at withstanding various events and circumstances that might impair its ability to earn profits.
B) An indication of whether a company won't be able to pay its obligations when they come due.
C) Each item in the financial statements is expressed as a percentage of an appropriate corresponding total, or base amount, but within the same year.
D) Each item in a financial statement is expressed as a percentage of that same item in the financial statements of another year (base amount) .