Required information Skip to question [The following information applies to the questions displayed below.] Income statement and balance sheet data for Virtual Gaming Systems are provided below. VIRTUAL GAMING SYSTEMS Income Statements For the Years Ended December 31 2025 2024 Net sales $ 3,560,000 $ 3,086,000 Cost of goods sold 2,490,000 1,960,000 Gross profit 1,070,000 1,126,000 Expenses: Operating expenses 965,000 868,000 Depreciation expense 40,000 32,000 Loss on sale of land 0 9,000 Interest expense 23,000 20,000 Income tax expense 9,000 58,000 Total expenses 1,037,000 987,000 Net income $ 33,000 $ 139,000 VIRTUAL GAMING SYSTEMS Balance Sheets December 31 2025 2024 2023 Assets Current assets: Cash $ 216,000 $ 196,000 $ 154,000 Accounts receivable 90,000 91,000 70,000 Inventory 140,000 115,000 145,000 Prepaid rent 15,000 13,000 7,200 Long-term assets: Investment in bonds 115,000 115,000 0 Land 310,000 220,000 250,000 Equipment 310,000 280,000 220,000 Less: Accumulated depreciation (124,000) (84,000) (52,000) Total assets $ 1,072,000 $ 946,000 $ 794,200 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 161,000 $ 76,000 $ 91,000 Interest payable 12,000 8,000 4,000 Income tax payable 13,000 20,000 15,000 Long-term liabilities: Notes payable 450,000 295,000 235,000 Stockholders' equity: Common stock 310,000 310,000 310,000 Retained earnings 126,000 237,000 139,200 Total liabilities and stockholders equity $ 1,072,000 $ 946,000 $ 794,200 2. Calculate the following return to shareholders and profitability ratios for 2025 and 2024: Note: Round your answers to 1 decimal place