Various ratios are computed to assess different aspects of a company's financial condition and (or) strength. Required: In the table below, indicate which aspect of financial condition each specified ratio is designed to assess: Ratio Accounts receivable turnover Average days to collect receivables Book value per share Current ratio Debt to equity ratio Dividend yield Earnings per share Inventory turnover Net margin Average days to sell inventory Number of times interest is earned Plant assets to long-term liabilities Price-earnings ratio Quick ratio