Given the information below, please find:

A: inventory turnover

B: days' sales in inventory

C: average collection period

D: average payment period

E: fixed asset turnover

F: sales to working capital

G: total asset turnover

H: capital intensity

I: debt$-$to$-$equity

J: equity multiplier

K: times interest earned

L: cash coverage

M: profit margin

N: gross profit margin

O: operating profit margin

P: basic earnings power

Q: ROA

R: ROE

S: dividend payout

T: market$-$to$-$book ratio

U: PE ratio