Match each formula with its ratio or percentage by selecting the appropriate ratio or percentage each numbered item.

Current ratio Debt-to-assets ratio Earnings per share Fixed asset turnover Gross profit percentage Inventory turnover ratio Net profit margin Price/earnings ratio Receivables turnover ratio Reurn on equity Times interest earned Net income / Total revenue (Net sales revenue - Cost of goods sold) / Net sales revenue Current assets / Current liabilities Cost of goods sold / Average inventory Net credit sales revenue / Average net recevables Net income / Average number of common shares outstanding Total liabilities / Total assets (Net income + interest expense + Income tax expense) / Interest expense Current market price per share / Earnings per share Net income / Average total stockholders' euity Total revenue / Average net fixed assets