ratio measures a firm's ability to pay contractual interest payments. O A. Average payment period B. Debt O C. Fixed-payment coverage D. Times interest earned The stockholders' annual report must include O A. an income statement O B. the margin of safety report C. an advance tax statement OD. common - size financial statements indicates the percentage of each sales dollar remaining after the firm has paid for its goods. O A. Net profit margin O B. Gross profit margin OC. Operating profit margin OD. Earnings available to common shareholders measures the overall effectiveness of management in generating profits with its available assets. O A. Return on equity B. Pricelearnings ratio O C. Return on total assets OD. Total asset turnover