ncome statement and balance sheet data for Virtual Gaming Systems are provided below.

VIRTUAL GAMING SYSTEMS

Income Statements

For the Years Ended December $31$

$20252024$

Net sales $$3,515,000$ $$3,041,000$

Cost of goods sold $2,481,0001,951,000$

Gross profit $1,034,0001,090,000$

Expenses:

Operating expenses $956,000859,000$

Depreciation expense $31,00027,500$

Loss on sale of land $08,100$

Interest expense $18,50015,500$

Income tax expense $8,10048,500$

Total expenses $1,013,600958,600$

Net income $20,400131,400$

VIRTUAL GAMING SYSTEMS

Balance Sheets

December $31$

$202520242023$

Assets

Current assets:

Cash $$202,500$ $$187,000$ $$145,000$

Accounts receivable $76,50082,00061,000$

Inventory $126,500106,000136,000$

Prepaid rent $14,10012,1006,120$

Long$-$term assets:

Investment in bonds $106,000106,0000$

Land $301,000211,000241,000$

Equipment $301,000271,000211,000$

Less: Accumulated depreciation $(101,500)(70,500)(43,000)$

Total assets $$1,026,100$ $$904,600$ $$757,120$

Liabilities and Stockholders' Equity

Current liabilities:

Accounts payable $$175,800$ $$67,000$ $$115,420$

Interest payable $9,3006,2003,100$

Income tax payable $12,10015,50014,100$

Long$-$term liabilities:

Notes payable $410,000286,000226,000$

Stockholders' equity:

Common stock $301,000301,000301,000$

Retained earnings $117,900228,90097,500$

Total liabilities and stockholders$$ equity $$1,026,100$ $$904,600$ $$757,120$

$2.$ Calculate the following return to shareholders and profitability ratios for $2025$ and $2024$:

Note: Round your answers to $1$ decimal place.