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 $$2,986,000$

Cost of goods sold $1,940,000$

Gross profit $1,046,000$

Expenses:

Operating expenses $$848,000$

Depreciation expense $22,000$

Loss on sale of land $7,000$

Interest expense $10,000$

Income tax expense $38,000$

Total expenses $925,000$

Net income $$121,000$

VIRTUAL GAMING SYSTEMS

Balance Sheets

December $31$

$20242023$

Assets

Current assets:

Cash $$176,000$ $$134,000$

Accounts receivable $71,00050,000$

Inventory $95,000125,000$

Prepaid rent $11,0004,800$

Long$-$term assets:

Investment in bonds $95,0000$

Land $200,000230,000$

Equipment $260,000200,000$

Less: Accumulated depreciation $(54,000)(32,000)$

Total assets $854,000$ $$711,800$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $$56,000$ $$71,000$

Interest payable $4,0002,000$

Income tax payable $10,00013,000$

Long$-$term liabilities:

Notes payable $275,000215,000$

Stockholders' equity:

Common stock $290,000290,000$

Retained earnings $219,000120,800$

Total liabilities and stockholders$$ equity $$854,000$ $$711,800$

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.$)$