The Li$-$ ins Company began operations in $2025.$ Its comparative income statements and balance sheets follow. Use a formula to calculate the ratios below. The AVERAGE formula must be used in any ratios using average accounts receivable, average inventory or average total assets.

$\backslash$table$[[,2028,2027,2026,2025],[$Net sales,$$241,000,$$$216,000,$$$187,000,$$$132,000$