Final answer:
The item NOT related to a company's ability to pay off its debts is D. All of these.
Step-by-step explanation:
The answer is D. All of these. All of the listed items, including Current Ratio, Quick Ratio, and Debt to Equity Ratio, are important financial ratios that help assess a company's ability to pay off its debts. The Current Ratio measures a company's ability to meet short-term debt obligations, the Quick Ratio measures a company's ability to pay off current liabilities with its most liquid assets, and the Debt to Equity Ratio measures the proportion of a company's financing that comes from debt compared to equity.