Match the Ratios with Their Formulas by Entering the Appropriate $\frac{\text { Cash dividends declared on common stock}}{\text {Net income }}$

Match the ratios with their formulas by entering the appropriate letter in the space provided.
- $\frac{\text { Cash dividends declared on common stock}}{\text {Net income }}$

A) Current ratio
B) Current cash debt coverage
C) Profit margin
D) Asset turnover
E) Price-earnings ratio
F) Times interest earned
G) Inventory turnover
H) Average collection period
I) Average days in inventory
J) Payout ratio