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

VIRTUAL GAMING SYSTEMS
Income Statement
For the Year Ended December 31, 2024
Net sales		$2,991,000
Cost of goods sold		1,941,000
Gross profit		1,050,000
Expenses:
Operating expenses	$849,000
Depreciation expense	22,500
Loss on sale of land	7,100
Interest expense	10,500
Income tax expense	39,000
Total expenses		928,100
Net income		$121,900

VIRTUAL GAMING SYSTEMS
Balance Sheets
December 31
	2024	2023
Assets
Current assets:
Cash	$177,000	$135,000
Accounts receivable	72,000	51,000
Inventory	96,000	126,000
Prepaid rent	11,100	4,920
Long-term assets:
Investment in bonds	96,000	0
Land	201,000	231,000
Equipment	261,000	201,000
Less: Accumulated depreciation	(55,500)	(33,000)
Total assets	858,600	$715,920
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$57,000	$72,000
Interest payable	4,200	2,100
Income tax payable	10,500	13,100
Long-term liabilities:
Notes payable	276,000	216,000
Stockholders' equity:
Common stock	291,000	291,000
Retained earnings	219,900	121,720
Total liabilities and stockholders equity	$858,600	$715,920

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.)

Receivable turnover ratio		times
average collection period		days
inventory turnover ratio		times
average days in inventory		days
current ratio
acid-test ratio
debt to equity ratio		%
times interest earned ratio		times