The following income statement and balance sheet for Virtual Gaming Systems are provided.

VIRTUAL GAMING SYSTEMS Income Statement For the year ended December 31, 2012
Sales revenue		$3,038,000
Cost of goods sold		1,965,000
Gross profit		1,073,000
Expenses:
Operating expenses	861,000
Depreciation expense	38,000
Loss on sale of land	9,700
Interest expense	15,800
Income tax expense	49,100
Total expenses		973,600
Net income		$ 99,400

VIRTUAL GAMING SYSTEMS Balance Sheet December 31
	2012	2011
Assets
Current assets:
Cash	$	211,000	$	145,000
Accounts receivable		113,000		67,000
Inventory		130,000		138,000
Prepaid rent		28,000		25,000
Long-term assets:
Investment in bonds		126,000		0
Land		222,000		252,000
Equipment		148,000		183,000
Less: Accumulated depreciation		(74,000)		(36,000)
Total assets	$	904,000	$	774,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	68,000	$	98,000
Interest payable		6,000		6,000
Income tax payable		18,000		34,000
Long-term liabilities:
Notes payable		291,000		236,000
Stockholders' equity:
Common stock		285,000		254,000
Retained earnings		236,000		146,000
Total liabilities and stockholders? equity	$	904,000	$	774,000

Required:

Assuming that all sales were on account, calculate the following risk ratios for 2012.(Round your intermediate and final answers to 1 decimal place. Omit the "%" sign in your response)

Risk Ratios
1. Receivables turnover ratio		times
2. Average collection period		days
3. Inventory turnover ratio		times
4. Average days in inventory		days
5. Current ratio		to 1
6. Acid-test ratio		to 1
7. Debt to equity ratio		%
8. Times interest earned ratio		times