Income statement and balance sheet data for The Athletic Attic are provided below. THE ATHLETIC ATTIC Income Statements For the Years Ended December 31 2025 2024 $ 10,000,000 Net sales Cost of goods sold Gross profit Expenses: Operating expenses Depreciation expense Interest expense Income tax expense Total expenses Net income Assets Current assets: Cash Accounts receivable Inventory Supplies Long-term assets: Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 11,520,000 7,520,000 4,000,000 6,200,000 3,800,000 1,680,000 1,630,000 200,000 48,000 200,000 48,000 430,000 496,000 2,424,000 2,308,000 $ 1,576,000 $ 1,492,000 THE ATHLETIC ATTIC Balance Sheets December 31 2025 2024 2023 $ 233,000 998,000 1,733,000 138,000 1,420,000 (680,000) $ 3,842,000 $ 162,000 748,000 1,363,000 108,000 1,420,000 (480,000) $ 3,321,000 $ 220,000 768,000 1,033,000 83,000 1,420,000 (280,000) $ 3,244,000 Interest payable $ 198,200 4,800 $ 129,000 $ 112,200 0 4,800 Common stock Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Retained earnings 48,000 43,000 38,000 580,000 580,000 580,000 680,000 2,331,000 680,000 1,889,000 680,000 1,829,000 Total liabilities and stockholders' equity $ 3,842,000 $ 3,321,000 $ 3,244,000 Required: 1. Calculate the following risk ratios for 2024 and 2025: (Round your answers to 1 decimal place.)