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		1,956,000
Gross profit		1,082,000
Expenses:
Operating expenses	872,000
Depreciation expense	32,000
Loss on sale of land	9,000
Interest expense	17,000
Income tax expense	49,100
Total expenses		979,100
Net income		$ 102,900

VIRTUAL GAMING SYSTEMS Balance Sheet December 31
	2012		2011
Assets
Current assets:
Cash	$	220,000	$	156,000
Accounts receivable		90,000		76,000
Inventory		133,000		143,000
Prepaid rent		28,000		11,000
Long-term assets:
Investment in bonds		110,000		0
Land		225,000		259,000
Equipment		179,000		181,000
Less: Accumulated depreciation		(70,000)		(38,000)
Total assets	$	915,000	$	788,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	68,000	$	90,000
Interest payable		7,000		15,000
Income tax payable		16,000		32,000
Long-term liabilities:
Notes payable		288,000		243,000
Stockholders' equity:
Common stock		301,000		272,000
Retained earnings		235,000		136,000
Total liabilities and stockholders equity	$	915,000	$	788,000

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