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

$\backslash$table$[[$GREAT ADVENTURES, INCORPORATED,$],[$Income Statement,,$],[$For the Year Ended December $31,2025,,],[$Net sales revenues,,$],[$Interest revenue,$$39,800,],[$Expenses:$,67,260,],[$Cost of goods sold,$18,550,],[$Operating expenses,$10,027,],[$Depreciation expense,$15,800,],[$Interest expense,,$1580],[$Income tax expense,,$$40,263$

what is the average collection period? what is the debt to equity ratio?