For each of the ratios listed below, indicate by the appropriate code letter, whether itis a liquidity ratio, a profitability ratio, or a solvency ratio.

Code:

L=Liquidity ratio

P=Profitability ratio

S=Solvency ratio

1. Price-earnings ratio

2. Return on assets ratio

3. Receivables turnover ratio

4. Earnings per share ratio

5. Payout ratio

6. Current cash debt coverage ratio

7. Current ratio

8. Debt to total assets ratio

9. Free cash flow

10. Inventory turnover ratio