The following information is available for four companies. 
Which company has the best short-term solvency position?
Definitions:
Fixed Asset Account
An account on the balance sheet representing long-term tangible assets held for business use and not expected to be converted to cash in the near term.
Accumulated Depreciation Account
A balance sheet item representing the cumulative amount of depreciation expense charged against an asset over its useful life.
Book Value
Refers to the net value of an asset as recorded on the balance sheet, calculated as the original cost minus accumulated depreciation and impairment.
Accrued Salaries
Salaries that have been earned by employees but have not yet been paid by the company.
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