What Numerators Are Used in the Computation of the Following

Short Answer

What numerators are used in the computation of the following ratios?

$\begin{array}{ll}\text { Inventory turnover ratio }&\text { Accounts receivable turnover ratio }\\a.\text { Cost of Goods Sold } & \text { Cost of Goods Sold } \\b.\text { Net Credit Sales } & \text { Net Credit Sales } \\c.\text { Net Credit Sales } & \text { Cost of Goods Sold } \\d.\text { Cost of Goods Sold } & \text { Net Credit Sales }\end{array}$