Interpreting Financial Ratios. In each of the following cases, state which of the two companies is likely to be characterized by the higher ratio. a. Debt-equity ratio: a shipping company or a computer software company b. Payout ratio: United Foods Inc. or Computer Graphics Inc. C Ratio of sales to assets: an integrated pulp and paper manufacturer or a paper mill d. Average collection period: Regional Electric Power Company or Z-Mart Discount Outlets