Income statement and balance sheet data for Great Adventures, Inc., are provided below.

GREAT ADVENTURES, INC. Income Statement For the Year Ended December 31, 2020
Revenues:
Service revenue (clinic, racing, TEAM)	$539,000
Sales revenue (MU watches)	114,000
Total revenues		$653,000
Expenses:
Cost of goods sold (MU watches)	68,000
Operating expenses	304,076
Depreciation expense	48,000
Interest expense	29,524
Income tax expense	55,800
Total expenses		505,400
Net income		$147,600

GREAT ADVENTURES, INC. Balance Sheets December 31, 2020 and 2019
		2020			2019	Increase (I) or Decrease (D)
Assets
Current assets:
Cash	$	301,380		$	136,000	165,380	(I)
Accounts receivable		42,000			33,000	9,000	(I)
Inventory		16,700			13,800	2,900	(I)
Other current assets		12,700			10,800	1,900	(I)
Long-term assets:
Land		500,000			0	500,000	(I)
Buildings		1,000,000			0	1,000,000	(I)
Equipment		63,000			63,000
Less: Accumulated depreciation		(72,750)			(24,750)	48,000	(I)
Total assets	$	1,863,030		$	231,850
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable		$11,700			$8,800	2,900	(I)
Interest payable		730			730
Income tax payable		55,800			37,000	18,800	(I)
Long-term liabilities:
Notes payable		471,380			29,000	442,380	(I)
Stockholders' equity:
Common stock		120,000			20,000	100,000	(I)
Paid-in capital		1,105,500			0	1,105,500	(I)
Retained earnings		169,420			136,320	33,100	(I)
Treasury stock		(71,500)			0	(71,500)	(I)
Total liabilities and stockholders' equity	$	1,863,030		$	231,850

As you can tell from the financial statements, 2020 was an especially busy year. Tony and Suzie were able to use the $1.2 million received from the issuance of 100,000 shares of stock to hire a construction company for $1 million to build the cabins, dining facilities, ropes course, and the outdoor swimming pool. They even put in a baby pool to celebrate the birth of their firstborn son, little Venture Matheson. Assume all sales and services are on credit.

Calculate the following risk ratios for 2020

recievables turnover ratio, average collection period, inventory turnover ratio, average days in inventory, current ratio, acid-test ratio, debt to equilty ratio, times interest earned ratio.

Calculate the following profitability ratios for 2020.

gross profit ratio (on the MU watches), return on assets, profit margin, asset turnover, return on equity.