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		$8,720,000
Cost of goods sold		5,360,000
Gross profit		3,360,000
Expenses:
Operating expenses	$1,510,000
Depreciation expense	192,000
Interest expense	32,000
Income tax expense	342,000
Total expenses		2,076,000
Net income		$1,284,000

THE ATHLETIC ATTIC
Balance Sheets
December 31
	2024	2023
Assets
Current assets:
Cash	$146,000	$196,000
Accounts receivable	700,000	720,000
Inventory	1,315,000	985,000
Supplies	92,000	67,000
Long-term assets:
Equipment	1,060,000	1,060,000
Less: Accumulated depreciation	(384,000)	(192,000)
Total assets	$2,929,000	$2,836,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$97,000	$73,000
Interest payable	0	3,200
Income tax payable	31,000	29,200
Long-term liabilities:
Notes payable	420,000	420,000
Stockholders' equity:
Common stock	520,000	520,000
Retained earnings	1,861,000	1,790,600
Total liabilities and stockholders equity	$2,929,000	$2,836,000

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.)

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