Condensed statement of financial position and income statement data for Richetti Ltd. are shown below:

RICHETTI LTD. Statement of Financial Position December 31 (in thousands)
		2018		2017		2016
Assets
Current assets
Cash		$28		$81		$200
Accounts receivable		908		707		497
Inventory		1,188		794		504
Total current assets		2,124		1,582		1,201
Property, plant, and equipment (net)		4,076		3,778		3,195
Total assets		$6,200		$5,360		$4,396
Liabilities and Shareholders Equity
Liabilities
Current liabilities		$600		$553		$497
Non-current liabilities		3,042		2,330		1,491
Total liabilities		3,642		2,883		1,988
Shareholders equity
Common shares		996		996		996
Retained earnings		1,562		1,481		1,412
Total shareholders equity		2,558		2,477		2,408
Total liabilities and shareholders equity		$6,200		$5,360		$4,396

RICHETTI LTD. Income Statement Year Ended December 31 (in thousands)
		2018		2017		2016
Sales (all on credit)		$4,505		$4,019		$3,574
Cost of goods sold		2,483		2,109		1,797
Gross profit		2,022		1,910		1,777
Operating expenses		1,438		1,479		1,492
Income from operations		584		431		285
Interest expense		190		131		70
Income before income tax		394		300		215
Income tax expense		99		75		54
Net income		$295		$225		$161

(a1) Calculate the receivables turnover ratio, inventory turnover ratio, and current ratio for all three years. Assume that the accounts receivable and inventory balances at the end of 2015 were equal to the balances at the end of 2016. The company does not have an allowance for doubtful accounts and all sales are on credit. (Round answers to 1 decimal place, e.g. 5.2%.) a-2 Gross Profit Margin rounded to one decimal place: 2016=% 2017=% 2018=% a-3 Profit Margin rounded to one decimal place: 2016=% 2017=% 2018=% a-4 Calculate the debt to total assets ratio and the times interest earned ratio (round to one decimal place 2016=___% ___times 2017=___% ___times 2018=___% ___times