The following income statement and balance sheets for The Athletic Attic are provided.

THE ATHLETIC ATTIC
Income Statement
For the Year Ended December 31, 2024
Net sales		$8,900,000
Cost of goods sold		5,450,000
Gross profit		3,450,000
Expenses:
Operating expenses	$1,600,000
Depreciation expense	210,000
Interest expense	50,000
Income tax expense	360,000
Total expenses		2,220,000
Net income		$1,230,000

THE ATHLETIC ATTIC
Balance Sheets
December 31
	2024	2023
Assets
Current assets:
Cash	$164,000	$214,000
Accounts receivable	790,000	810,000
Inventory	1,405,000	1,075,000
Supplies	110,000	85,000
Long-term assets:
Equipment	1,150,000	1,150,000
Less: Accumulated depreciation	(420,000)	(210,000)
Total assets	$3,199,000	$3,124,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$115,000	$91,000
Interest payable	0	5,000
Income tax payable	40,000	31,000
Long-term liabilities:
Notes payable	600,000	600,000
Stockholders' equity:
Common stock	700,000	700,000
Retained earnings	1,744,000	1,697,000
Total liabilities and stockholders equity	$3,199,000	$3,124,000

Required:

Assuming that all sales were on account, calculate the following risk ratios for 2024. (Use 365 days a year. Round your final answers to 1 decimal place.). Risk Ratios1. Receivables turnover ratiotimes2. Average collection perioddays3. Inventory turnover ratiotimes4. Average days in inventorydays5. Current ratio6. Acid-test ratio7. Debt to equity ratio%8. Times interest earned ratiotimes