Question Completion Status QUESTION 55 4 points Save Answer n Many financial analysts substitute one amount for another in making ratio analysis comparisons in order to better achieve inter-company or company-to- industry data comparability. Which of the substitutions described below would not achieve better data comparability (for the ratio indicated) under any situation? Cost of goods sold for sales--in the numerator of the inventory turnover ratio. Cost of plant and equipment for net book value-- in the numerator of the plant and equipment turnover ratio. Expected future earnings per share for current earnings per share--in the denominator of the price/earnings ratio. Average net assets for average total assets--in the denominator of the return on investment ratio. Number of working days in a year for 365--in the denominator of the number of days' sales in accounts receivable ratio