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				$	191,320
Interest revenue					380
Expenses:
Cost of goods sold	$	39,800
Operating expenses		67,260
Depreciation expense		18,550
Interest expense		10,027
Income tax expense		15,800
Total expenses					151,437
Net income				$	40,263

GREAT ADVENTURES, INC.
Balance Sheets
December 31, 2022 and 2021
	2022				2021
Assets
Current assets:
Cash	$	291,664			$	64,760
Accounts receivable		49,940				0
Inventory		9,600				0
Other current assets		1,160				5,540
Long-term assets:
Land		760,000				0
Buildings		865,000				0
Equipment		88,780				53,000
Accumulated depreciation		(27,850	)			(8,650	)
Total assets	$	2,038,294			$	114,650
Liabilities and Stockholders Equity
Current liabilities:
Accounts payable	$	23,400			$	3,320
Interest payable		1,400				880
Income tax payable		15,800				14,260
Other current liabilities		28,800				0
Notes payable (current)		74,281				0
Notes payable (long-term)		715,520				32,600
Stockholders equity:
Common stock		146,000				28,840
Paid-in capital		1,140,600				0
Retained earnings		60,493				34,750
Treasury stock		(168,000	)			0
Total liabilities and stockholders equity	$	2,038,294			$	114,650

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.)