8) Which of the following is excluded when calculating quick ratio? A. accounts receivable B. accounts payable C. cash D. inventory 9) The three basic ratios used in the DuPont system of analysis are A. net profit margin, total asset turnover, and return on investment B. net profit margin, total asset turnover, and return on equity C.net profit margin, total asset turnover, and equity multiplier D. net profit margin, financial leverage multiplier, and return on equity 10) A firm with sales of $1,000,000, net profits after taxes of $30,000, total assets of $1,500,000, and common stockholders' investment of $750,000 has a return on equity of A. 20 percent B. 15 percent C. 3 percent D. 4 percent 11) A firm has the following accounts and financial data for 2018: $1,800 18 Sales revenue Accounts receivable Interest expense Total operating expenses Accounts payable $3,060 500 126 600 240 Cost of goods sold Preferred stock dividends Tax rate Number of shares of common stocks outstanding 40% 1,000 The firm's earnings available to common shareholders for 2018 is A. -$224.25 B. $195.40 C. $302.40 D. $516.60