Exercise 17-1 Bullding blocks of analysis LO C1 For each ratio, select the building block of financial statement analysis to which it best relates. 1. Equity ratio 2. Return on total assets 3. Dividend yield 4. Book value per common share 5. Days' sales in inventory 6. Accounts receivable turnover 7. Debt-to-equity ratio 8. Times interest earned 9. Gross margin ratio 10. Acid-test ratio