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

GREAT ADVENTURES, INC.
Income Statement
For the year ended December 31, 2022
Net sales revenues				$	176,690
Interest revenue					240
Expenses:
Cost of goods sold	$	39,100
Operating expenses		58,720
Depreciation expense		17,850
Interest expense		8,281
Income tax expense		15,100
Total expenses					139,051
Net income				$	37,879

GREAT ADVENTURES, INC.
Balance Sheets
December 31, 2022 and 2021
	2022				2021
Assets
Current assets:
Cash	$	231,844			$	64,620
Accounts receivable		48,680				0
Inventory		8,200				0
Other current assets		1,020				4,980
Long-term assets:
Land		620,000				0
Buildings		830,000				0
Equipment		74,360				46,000
Accumulated depreciation		(26,450	)			(8,300	)
Total assets	$	1,787,654			$	107,300
Liabilities and Stockholders Equity
Current liabilities:
Accounts payable	$	22,000			$	3,040
Interest payable		1,050				810
Income tax payable		15,100				14,120
Other current liabilities		24,600				0
Notes payable (current)		60,137				0
Notes payable (long-term)		586,478				31,200
Stockholders equity:
Common stock		132,000				24,080
Paid-in capital		1,013,200				0
Retained earnings		59,089				34,050
Treasury stock		(126,000	)			0
Total liabilities and stockholders equity	$	1,787,654			$	107,300

As you can tell from the financial statements, 2022 was an especially busy year. Tony and Suzie were able to use the money received from borrowing and the issuance of stock to buy land and begin construction of cabins, dining facilities, ropes course, and the outdoor swimming pool. They even put in a baby pool to celebrate the birth of their first child.

Required:

1. Calculate the following risk ratios for 2022. (Use 365 days in a year. Round your intermediate calculations and final answers to 1 decimal place.

2. Calculate the following profitability ratios for 2022. (Use 365 days in a year. Round your intermediate calculations and final answers to 1 decimal place.)

a. Receivables turnover ratio. (Hint: Use net sales revenues for net credit sales) b. Average collection period. c. Inventory turnover ratio. d. Average days in inventory. e. Current ratio. f. Acid-test ratio. (Hint: There are no current investments) g. Debt to equity ratio. h. Times interest earned ratio. times days times days to 1 to 1 times a. Gross profit ratio. (Hint: Use net sales revenues) b. Return on assets. c. Profit margin. (Hint: Use net sales revenues) d. Asset turnover. (Hint: Use net sales revenues) e. Return on equity times