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

VIRTUAL GAMING SYSTEMS Income Statement For the year ended December 31, 2018
Net sales		$3,061,000
Cost of goods sold		1,955,000
Gross profit		1,106,000
Expenses:
Operating expenses	$863,000
Depreciation expense	29,500
Loss on sale of land	8,500
Interest expense	17,500
Income tax expense	53,000
Total expenses		971,500
Net income		$ 134,500

RISK RATIOS

1.	Receivables turnover ratio		times
2.	Average collection period		days
3.	Inventory turnover ratio		times
4.	Average days in inventory		days
5.	Current ratio		to 1
6.	Debt to equity ratio		to 1
7.	Debt to equity ratio		%
8.	times interest earned ratio		times

VIRTUAL GAMING SYSTEMS Balance Sheets December 31
	2018	2017
Assets
Current assets:
Cash	$191,000	$149,000
Accounts receivable	86,000	65,000
Inventory	110,000	140,000
Prepaid rent	12,500	6,600
Long-term assets:
Investment in bonds	110,000	0
Land	215,000	245,000
Equipment	275,000	215,000
Less: Accumulated depreciation	(76,500)	(47,000)
Total assets	$923,000	$773,600
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 71,000	$ 86,000
Interest payable	7,000	3,500
Income tax payable	17,500	14,500
Long-term liabilities:
Notes payable	290,000	230,000
Stockholders' equity:
Common stock	305,000	305,000
Retained earnings	232,500	134,600
Total liabilities and stockholders equity	$923,000	$773,600

Required:

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