Pete Davidson is president of Thank You, Next Inc. Sales have increased at least eight percent every year for the past six years. Unfortunately, revenue is far less than anticipated this year. However, in order to receive his performance bonus, Pete must show a sales increase of at least ten percent. When the financials are released, sales have increased by exactly ten percent. Which of the following ratio analyses would be most helpful in revealing that Pete included bogus sales in the company's financials?

Debt$-$to$-$equity ratio

Receivable turnover

Inventory turnover

Quick ratio