Below Is a Number of Ratios (A) Profit - Preference Shares Dividends Divided by Average Number

Below is a number of ratios. Match the computation to one of the ratios. If there is no match fill in "none" $$\begin{array} { | l | l | } \hline \text { Current Ratio } & \text { Working Capital } \\\hline \text { A/R turnover rate } & \text { Debt Ratio } \\\hline \text { Earnings per share } & \text { Return on Assets } \\\hline \text { Return on Equity } & \text { Price/Earnings Ratio } \\\hline\end{array}$$ (a.) Profit - preference shares dividends divided by average number of ordinary shares outstanding.
(b.) Net sales divided by average accounts receivable
(c.) Operating profit divided by average total assets
(d.) Current assets divided by current liabilities
(e.) Annual dividend divided by current share price
(f.) Current assets minus current liabilities
(g.) Total liabilities divided by total assets
(h.) Profit divided by average total equity
(i.) Ordinary shareholder's equity divided by shares of ordinary shares outstanding.
(j.) Current share price divided by earnings per share