All else being equal, a company with a higher dividend-payout ratio will have a debt-to-assets ratio and a current ratio.

List A

List B

Answer (B) is correct. A company with a higher dividend payout ratio is distributing more of its earnings as dividends to common shareholders. It will have less cash and less total assets than a comparable firm with a lower payout ratio. The debt-to-assets ratio will be higher because total assets are lower, and the current ratio will be lower because cash is lower.