Income statements and balance sheets data for Virtual Gaming Systems are provided below.

VIRTUAL GAMING SYSTEMS Income Statements For the year ended December 31
	2019	2018
Net sales	$3,500,000	$3,026,000
Cost of goods sold	2,478,000	1,948,000
Gross profit	1,022,000	1,078,000
Expenses:
Operating expenses	953,000	856,000
Depreciation expense	28,000	26,000
Loss on sale of land	0	7,800
Interest expense	17,000	14,000
Income tax expense	7,800	47,000
Total expenses	1,005,800	950,800
Net income	$ 16,200	$ 127,200

VIRTUAL GAMING SYSTEMS Balance Sheets December 31
	2019	2018	2017
Assets
Current assets:
Cash	$ 200,000	$184,000	$142,000
Accounts receivable	74,000	79,000	58,000
Inventory	124,000	103,000	133,000
Prepaid rent	13,800	11,800	5,760
Long-term assets:
Investment in bonds	103,000	103,000	0
Land	298,000	208,000	238,000
Equipment	298,000	268,000	208,000
Less: Accumulated depreciation	(94,000)	(66,000)	(40,000)
Total assets	$1,016,800	$890,800	$744,760
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 203,400	$ 64,000	$108,160
Interest payable	8,400	5,600	2,800
Income tax payable	11,800	14,000	13,800
Long-term liabilities:
Notes payable	380,000	283,000	223,000
Stockholders' equity:
Common stock	298,000	298,000	298,000
Retained earnings	115,200	226,200	99,000
Total liabilities and stockholders equity	$1,016,800	$890,800	$744,760

Questions:

	2018		2019
Receivables turnover ratio		times		times
Inventory turnover ratio		times		times
Current ratio		to 1		to 1
Debt to equity ratio		%		%

	2018		2019
Gross profit ratio		%		%
Return on assets		%		%
Profit margin		%		%
Asset turnover		times		times