calculated using start-of-year, not average, values. (LO4-3) 114 \begin{tabular}{|l|l|l} \hline Long-term debt ratio \\ Times interest earned \\ Current ratio \\ Quick ratio \\ Cash ratio \\ Inventory turnover & 0.4 \\ Average collection period & 1.4 \\ \hline \end{tabular} a. Total assets b. Total current liabilities c. Total current assets d. Cash and marketable securities e. Accounts receivable f. Inventory g. Fixed assets h. Long-term debt i. Shareholders' equity j. Net sales k. Cost of goods sold 1. EBIT m. Interest expense n. Income before tax 0. Tax p. Net income