The following income statement and balance sheets for Virtual Gaming Systems are provided.

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.)

VIRTUAL GAMING SYSTEMS Income Statement For the Year Ended December 31. 2024 VIRTUAL GAMING SYSTEMS Balance Sheets December 31 \begin{tabular}{|l|r|l|} \hline \multicolumn{2}{|c|}{ Risk Ratios } \\ \hline 1. Receivables turnover ratio & 38.8 & times \\ \hline 2. Average collection period & 9.4 & days \\ \hline 3. Inventory turnover ratio & 15.2 & times \\ \hline 4. Average days in inventory & 24.0 & days \\ \hline 5. Current ratio & 4.0 & \\ \hline 6. Acid-test ratio & & \\ \hline 7. Debt to equity ratio & & % \\ \hline 8. Times interest earned ratio & & times \\ \hline \end{tabular}