1. Some important ratios that were introduced in this chapter, and the formulas associated with them are listed in the following chart. As illustrated in the Current Ratio example shown in the chart (in italics), identify the information appropriate cell. Use the following entry identifiers: ENTRIES source required for each formula's numerator and denominator and insert the name of the source document in the For the Income Statement enter: For the Balance Sheet enter For the Statement of Cash Flows enter: For all other enters Income Balance SCF Other Source of Denominator Ratio Formula Source of Numerator Balance Balance Current Ratio Current dans Current liabilities Operating Cash Flows to Current Liabilities Ratio Operating cash flows Current liabilities Working Capital Current assets - Current liabilities Solvency Ratio Total assets Total liabilities Debt-to-Equity Ratio Total liabilities Total owners'equity Operating Cash Flows to Total Liabilities Ratio Times Interest Earned Ratio Operating cash flows Total liabilities Earnings Before Interest and Taxes Interest Expense Inventory Turnover Ratio Cost of goods consumed Average inventory Property and Equipment (Fixed Asset) Turnover Ratio Total revenue Net Property and Equipment Ratio Total Asset Turnover Ratio Source of Numerator Source of Denominator Formula Total Revenue Total Assets Profit Margin Net income Total revenue Gross Operating Profit Margin (Operating Efficiency Ratio) Gross operating profit Total revenue Return on Assets Ratio Net income Total assets Return on Equity Ratio Net income Total owners'equity Earnings per Share Net income Total number of common shares outstanding Price-to-Earnings (P/E) Ratio Market price per share Earnings per share