True or False

$($a$)$ The quickest way to determine whether a firm has too much debt is to calculate the debt

to equity ratio.

$($b$)$ Total asset turnover is the ratio of the cost of goods sold to total assets.

$($c$)$ A high inventory turnover may indicate a high risk of stock$-$outs.

$($d$)$ The debt $-$to equity ratio is a measure of a firm's financial leverage.

$($e$)$ A company with a debt $-$to $-$ equity ratio of $2\mathrm{.}5$ and $$10$ million of assets has a debt of

$$7\mathrm{.}14$ million.

$($f$)$ A current ratio of $2\mathrm{.}0$ tells us that current assets are twice current liabilities.

$($g$)$ Normally a relatively low inventory turnover is desirable.

$($h$)$ Inventory is removed from liquid assets in the calculation of quick ratio.