fill in the table.

VIRTUAL GAMING SYSTEMS Income Statements \begin{tabular}{lrr} & For the Years Ended December 31 & \\ Net sales & 2025 & 2024 \\ Cost of goods sold & $3,465,000 & $2,991,000 \\ Gross profit & 2,471,000 & 1,941,000 \\ Expenses: & 994,000 & 1,050,000 \\ Operating expenses & & \\ Depreciation expense & 946,000 & 849,000 \\ Loss on sale of land & 21,000 & 22,500 \\ Interest expense & 0 & 7,100 \\ Income tax expense & 13,500 & 10,500 \\ Total expenses & 7,100 & 43,500 \\ Net income & 987,600 & 932,600 \\ \hline \end{tabular} VIRTUAL GAMING SYSTEMS Balance Sheets Decenter 31 202520242023 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-terin assets: Investment in bonds Land Equipment Less: Accumulated depreciation Total assets \begin{tabular}{rrr} 96,000 & 96,000 & 0 \\ 291,000 & 201,000 & 231,000 \\ 291,000 & 261,000 & 201,000 \\ (76,500) & (55,500) & (33,000) \\ \hline$1,002,100 & $858,600 & $715,920 \\ \hline \end{tabular} Liabilities and Stockholders' Equity Current. liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders" equity: Common stock Retained earnings Total liabilities and stockholders' equity Required: 1. Assuming that all sales were on account, calculate the following risk ratios for 2024 and 2025 : (Round your answers to 1 decimal place.)