MATCHING TYPE: Match the formulas in COLUMN A with the financial ratio terms in COLUMN B. Write the letter of your answer in the space provided. (10 items x 2 points) COLUMN A COLUMN B 1. Current assets / Current liabilities A. Acid-test ratio 2. Current assets - Inventories / Current liabilities B. Debt ratio 3. Cash and Cash equivalents / Current liabilities C. Return on equity ratio 4. Total liabilities / Total assets D. Asset turnover ratio 5. Total liabilities / Shareholder's equity E. Interest coverage ratio 6. Net income / Shareholder's equity F. Cash ratio 7. Net income / Total assets G. Inventory turnover ratio 8. Cost of goods sold / Average inventory H. Debt to equity ratio 9. Net sales / Total assets I. Return on assets ratio 10. Operating income / Interest expenses J. Current ratio