Match the following statements to the appropriate terms. Cost of goods sold Average inventory Net income Net sales Cash dividends declared on common stock Net income Times interest earned Current ratio Average collection period Asset turnover Price-earnings ratio Payout ratio Profit margin Earnings per share Inventory turnover Days in inventory Net sales Average total assets Current assets Current liabilities 365 days Accounts receivable turnover Net income - preferred dividends Average common shares outstanding 365 days Inventory turnover Income before income taxes and interest expense Interest expense Market price per share Earnings per share