Required information

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Income statements and balance sheets data for Virtual Gaming Systems are provided below.

$\backslash$table$[[\backslash$table$[[$VIRTUAL GAMING SYSTEMS$],[$Income Statements$],[$For the Years$]]],[,,],[$Net sales,$$3,515,000,$$$3,041,000],[$Cost of goods sold,$2,481,000,1,951,000],[,$ Gross profit,$1,034,000,1,090,000],[$Expenses:$,956,000,859,000],[$Operating expenses,$31,000,27,500],[$Depreciation expense,$0,8,100],[$Loss on sale of land,$18,500,15,500],[$Interest expense,$8,100,48,500],[$Income tax expense,$1,013,600,958,600],[,$ Total expenses,$20,400,131,400],[$Net income,,$]]$

$\backslash$table$[[\backslash$table$[[$VIRTUA$],[$Ba$]],2025,2024,2023],[$Assets$],[$Current assets:$],[$Cash$,$$$202,500,$$$187,000,$$$145,000],[$Accounts receivable,$76,500,82,000,61,000],[$Inventory$,126,500,106,000,136,000],[$Prepaid rent,$14,100,12,100,6,120],[$Long$-$term assets:$],[$Investment in bonds,$106,000,106,000,0],[$Land$,301,000,211,000,241,000],[$Equipment$,301,000,271,000,211,000],[$Less: Accumulated depreciation,$(101,500),(70,500),(43,000)],[$Total assets,$$1,026,100,$$$904,600,$$$757,120],[$Liabilities and Stockholders' Equity$],[$Accounts payable,$$175,800,$$$67,000,$$$115,420],[$Interest payable,$9,300,6,200,3,100],[$Income tax payable,$12,100,15,500,14,100],[$Long$-$term liabilities:$],[$Notes payable,$410,000,286,000,226,000],[$Stockholders$\text{'}$ equity:$],[$Common stock,$301,000,301,000,301,000],[$Retained earnings,$117,900,228,900,97,500],[$Total liabilities and stockholders' equity,$$1,026,100,$$$904,600,$$$757,120]]$

Required:

Assuming that all sales were on account, calculate the following risk ratios for $2024$ and $2025$: $($Round your answers to $1$ decimal place.$)$

$\backslash$table$[[,2024,2025],[$Receivables turnover ratio,,times,,times$],[$Inventory turnover ratio,,times,,times$],[$Current ratio,,,,$],[$Debt to equity ratio,,$\%,\%,]]$