a.) Calculate the following risk ratios for 2018 and 2019: (Round your answers to 1 decimal place.) b.) Calculate the following profitability ratios for 2018 and 2019: (Round your answers to 1 decimal place.)

Income statement and balance sheet data for The Athletic Attic are provided below. THE ATHLETIC ATTIC Income Statements For the years ended December 31 2019 2018 $12,360,000 8,060,000 $10,900,000 6,800,000 Net sales Cost of goods sold Gross profit Expenses: Operating expenses Depreciation expense Interest expense 4,300,000 4,100,000 1,740,000 200,000 54,000 568,000 1,690,000 200,000 54,000 490,000 Income tax expense Total expenses 2,562,000 2,434,000 $1,738,000 $1,666,000 Net income THE ATHLETIC ATTIC Balance Sheets December 31 2019 2018 2017 Assets Current assets: 239,000 1,004,000 1,739,000 169,000 754,000 1,369,000 232,000 774,000 1,039,000 Cash Accounts receivable Inventory Supplies Long-term assets: Equipment Less: Accumulated depreciation 144,000 114,000 89,000 1,660,000 (340,000) 1,660,000 1,660,000 (540,000) (740,000) Total assets $4,046,000 $3,526,000 $3,454,000 Liabilities and Stockholders' Equity Current liabilities: $ 215,600 Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: 148,000 $ 135,600 5,400 5,400 54,000 49,000 44,000 640,000 640,000 640,000 740,000 740,000 740,000 Common stock Retained earnings 1,949,000 1,889,000 2,391,000 Total liabilities and stockholders' equity $4,046,000 $3,526,000 $3,454,000