The following income statement and balance sheets for The Sports Shack are provided.

The Sports Shack Income Statement For the year ended December 31, 2018
Sales revenue	$	6,600,000
Cost of goods sold		4,700,000
Gross profit		1,900,000
Expenses:
Operating expenses	$	1,400,000
Depreciation expense		100,000
Interest expense		50,000
Income tax expense		80,000
Total expenses		1,630,000
Net income	$	270,000

The Sports Shack Balance Sheets December 31
	2018	2017
Assets
Current assets:
Cash	$218,000	$196,000
Accounts receivable	680,000	880,000
Inventory	1,250,000	1,100,000
Supplies	90,000	65,000
Long-term assets:
Equipment	1,200,000	900,000
Less: Accumulated depreciation	(350,000)	(250,000)
Total assets	$3,088,000	$2,891,000
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 65,000	$ 55,000
Interest payable	4,000	6,000
Income tax payable	40,000	30,000
Long-term liabilities:
Notes payable	400,000	300,000
Stockholders' equity:
Common stock	900,000	900,000
Retained earnings	1,679,000	1,600,000
Total liabilities and stockholders equity	$3,088,000	$2,891,000

Required:

Assuming that all sales were on account, calculate the following risk ratios for 2018. (Use 365 days a year. Round your intermediate and final answers to 1 decimal place.)

Risk Ratios
1.	Receivables turnover ratio	8.5	times
2.	Average collection period		days
3.	Inventory turnover ratio	4.0	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