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		$8,880,000
Cost of goods sold		5,440,000
Gross profit		3,440,000
Expenses:
Operating expenses	$1,590,000
Depreciation expense	208,000
Interest expense	48,000
Income tax expense	358,000
Total expenses		2,204,000
Net income		$1,236,000

THE ATHLETIC ATTIC
Balance Sheets
December 31
	2024	2023
Assets
Current assets:
Cash	$162,000	$212,000
Accounts receivable	780,000	800,000
Inventory	1,395,000	1,065,000
Supplies	108,000	83,000
Long-term assets:
Equipment	1,140,000	1,140,000
Less: Accumulated depreciation	(416,000)	(208,000)
Total assets	$3,169,000	$3,092,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$113,000	$89,000
Interest payable	0	4,800
Income tax payable	39,000	30,800
Long-term liabilities:
Notes payable	580,000	580,000
Stockholders' equity:
Common stock	680,000	680,000
Retained earnings	1,757,000	1,707,400
Total liabilities and stockholders equity	$3,169,000	$3,092,000

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.)

\begin{tabular}{|l|r|l|} \hline \multicolumn{2}{|c|}{ Risk Ratios } \\ \hline 1. Receivables turnover ratio & 11.2 & times \\ \hline 2. Average collection period & 32.6 & days \\ \hline 3. Inventory turnover ratio & 4.4 & times \\ \hline 4. Average days in inventory & & days \\ \hline 5. Current ratio & & \\ \hline 6. Acid-test ratio & & \\ \hline 7. Debt to equity ratio & & % \\ \hline 8. Times interest earned ratio & & times \\ \hline \end{tabular}