d (Million dollars)| Microsoft2012| Oracle 2012| Microsoft2011| Oracle 2011| Current Assets| eighty-five, 084| 74, 918| forty five, 023| 39, 174

Current Liabilities| 32, 688| twenty eight, 774| 12-15, 388| 13, 192

Net working capital| 52, 396| 46, 144| 24, 635| 24, 982

Current Ratio| 260. 29%| 260. 37%| 260. 09%| 276. 03%

Cash| 6th, 938| on the lookout for, 610| 14, 955| of sixteen, 163

Immediate securities| 56, 102| 43, 162| 12-15, 721| doze, 685| Consideration receivable| 15, 780| 13, 987| six, 377| 6th, 628

Speedy Ratio| 241. 13%| 235. 49%| 240. 79%| 249. 97%

Total Liabilities| fifty four, 908| 51, 621| thirty four, 240| thirty-three, 290

Total stockholder's equity| 66, 363| 57, 083| 43, 688| 39, 776| D/E Ratio| 82. 74%| 90. 43%| 78. 37%| 83. 69%

After comparing these two corporations' balance linens, I found some information that will be valuable to generate a lending decision. And I, like a credit analyst, have decided to recommend Oracle Inc. for this $400 mil line of credit. 1st, we need the purchases become repaid within just 30 days, which means the companies' short-term solvency should be examined first. We all usually favor more current assets than current liabilities to ensure that corporations have satisfactory liquidity to pay their particular short-term bills. Here you observe that the Current Ratios and Quick Proportions of these two companies are specifically similar, these two companies are both in healthy economic conditions. Though the Microsoft has more Net operating capitals than Oracle, both of the two companies can pay again a $400 million debts in 30 days. Alternatively, with the info from their equilibrium sheets, we are able to also get the debt-to-equity proportion of these two companies: Oracle Inc. 79. 37% and Microsoft 82. 74%. The ratios show that the Microsoft company Corporation borrowed more with debts compared to the Oracle Incorporation., and the purchase to Microsoft company may be riskier than that to Oracle. In conclusion, the Oracle Inc. should be the most suitable option to get the credit.