The help function for a commonly used spreadsheet program gives the following definition for the regression slope it estimates: 
Prove that this formula is the same as the one given in the textbook.
Definitions:
Accounts Receivable Turnover
A financial ratio that measures how effectively a company collects debts from its customers, calculated as sales divided by the average accounts receivable.
Total Assets
The summation of all resources owned by a company, valued in monetary terms, including property, cash, investments, and inventory.
Solvency
A company's ability to meet its long-term debts and financial obligations.
Liquidity
The ease with which an asset can be converted into cash without affecting its market price.
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