Calculate the following risk ratios for 2024:

1. Iveliluile is pivL, UU. 2. Sales on account are $1,348,500. 3. Cost of goods sold is $1,056,000. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Risk Ratios } & times \\ \hline a. Receivables turnover ratio & & times \\ \hline b. Inventory turnover ratio & & \\ \hline c. Current ratio & & \\ \hline d. Acid-test ratio & & % \\ \hline e. Debt to equity ratio & & \\ \hline \end{tabular}