Identify each of the following financial ratios as follows:

■ Profitability ratio (P)

■ Asset management ratio (A)

■ Liquidity ratio (L)

■ Solvency ratio (S)

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a. Inventory turnover b. Debt ratio c. Return on equity d. Days' sales in receivables e. Quick ratio f. Return on assets g. Return on equity h. Receivables turnover i. Current ratio j. Earnings per share k. Times-interest-earned ratio