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 $$3,071,000$

Cost of goods sold $1,957,000$

Gross profit $1,114,000$

Expenses:

Operating expenses $$865,000$

Depreciation expense $27,000$

Loss on sale of land $8,700$

Interest expense $18,500$

Income tax expense $55,000$

Total expenses $974,200$

Net income $$139,800$

VIRTUAL GAMING SYSTEMS

Balance Sheets

December $31$

$20242023$

Assets

Current assets:

Cash $$193,000$ $$151,000$

Accounts receivable $88,00067,000$

Inventory $112,000142,000$

Prepaid rent $12,7006,840$

Long$-$term assets:

Investment in bonds $112,0000$

Land $217,000247,000$

Equipment $277,000217,000$

Less: Accumulated depreciation $(76,000)(49,000)$

Total assets $$935,700$ $$781,840$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $$73,000$ $$122,940$

Interest payable $7,4003,700$

Income tax payable $18,50014,700$

Long$-$term liabilities:

Notes payable $292,000232,000$

Stockholders' equity:

Common stock $307,000307,000$

Retained earnings $237,800101,500$

Total liabilities and equity $$935,700$ $$781,840$

Earnings per share for the year ended December $31,2024,$ are $$1\mathrm{.}40.$ The closing stock price on December $31,2024,$ is $$28\mathrm{.}00.$

Required:

Calculate the following ratios for $2024.$

Note: Round your answers to $1$ decimal place.