Income statement and balance sheet data for The Athletic Attic are provided below. Net sales THE ATHLETIC ATTIC Income Statements For the Years Ended December 31 Cost of goods sold Gross profit Expenses: Operating expenses Depreciation expense Interest expense Income tax expense Total expenses Net income 2025 $ 13,060,000 2024 $ 11,650,000 7,300,000 4,350,000 8,510,000 4,550,000 1,790,000 1,740,000 200,000 59,000 200,000 59,000 540,000 2,539,000 628,000 2,677,000 $ 1,873,000 $ 1,811,000 THE ATHLETIC ATTIC Balance Sheets December 31 2025 2024 2023 Assets Current assets: Cash Accounts receivable Inventory Supplies Long-term assets: Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ 244,000 1,009,000 1,744,000 149,000 1,860,000 (790,000) $ 174,000 759,000 1,374,000 119,000 1,860,000 (590,000) $ 4,216,000 $ 3,696,000 $ 242,000 779,000 1,044,000 94,000 1,860,000 (390,000) $ 3,629,000 $ 155,100 5,900 $ 230,100 5,900 $ 163,000 0 59,000 54,000 49,000 690,000 690,000 690,000 790,000 2,441,000 $ 4,216,000 790,000 1,999,000 $ 3,696,000 790,000 1,939,000 $ 3,629,000 Required: 1. Calculate the following risk ratios for 2024 and 2025: (Round your answers to 1 decimal place.) Receivables turnover ratio Inventory turnover ratio Current ratio Debt to equity ratio 2024 2025 times times times times %