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

GREAT ADVENTURES, INC. Income Statement For the Year Ended December 31, 2014
Revenues:
Service revenue (clinic, racing, TEAM)	$543,000
Sales revenue (MU watches)	118,000
Total revenues		$661,000
Expenses:
Cost of goods sold (MU watches)	70,000
Operating expenses	304,276
Depreciation expense	50,000
Interest expense	29,724
Income tax expense	57,000
Total expenses		511,000
Net income		$150,000

GREAT ADVENTURES, INC. Balance Sheet December 31, 2014 and 2013
	2014	2013	Increase (I) or Decrease (D)
Assets
Current assets:
Cash	$322,362	$138,000	184,362	(I)
Accounts receivable	45,000	35,000	10,000	(I)
Inventory	17,000	14,000	3,000	(I)
Other current assets	13,000	11,000	2,000	(I)
Long-term assets:
Land	500,000	0	500,000	(I)
Buildings	1,000,000	0	1,000,000	(I)
Equipment	65,000	65,000
Less: Accumulated depreciation	(75,250)	(25,250)	50,000	(I)
Total assets	$1,887,112	$237,750
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$12,000	$9,000	3,000	(I)
Interest payable	750	750
Income tax payable	57,000	38,000	19,000	(I)
Long-term liabilities:
Notes payable	492,362	30,000	462,362	(I)
Stockholders' equity:
Common stock	120,000	20,000	100,000	(I)
Paid-in capital	1,105,000	0	1,105,000	(I)
Retained earnings	175,000	140,000	35,000	(I)
Treasury stock	(75,000)	0	(75,000)	(I)
Total liabilities and stockholders' equity	$1,887,112	$237,750

As you can tell from the financial statements, 2014 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 and 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.

Required:
1.	Calculate the following risk ratios for 2014. (Use 365 days in a year. Do not round intermediate calculations. Round your answers to 1 decimal place. Omit the "%" sign in your response.)

Receivable turnover ratio		times
Average collection period		days
Inventory turnover ratio		times
Average days in inventory		days
Current ratio		to 1
Acid-test ratio		to 1
Debt to equity ratio		%
Times interest earned ratio		times