he balance sheets for Dual Monitors Corporation and additional information are provided below. DUAL MONITORS CORPORATION Balance Sheets December 31, 2024 and 2023 2024 2023 Assets Current assets: Cash Accounts receivable Inventory Investments Long-term assets: Land Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable $158,800 84,000 $123,000 95,000 98,000 83,000 4,300 2,300 510,000 510,000 820,000 700,000 (458,000) (298,000) $1,217,100 $1,215,300 $102,000 $88,000 Interest payable 7,500 12,300 Income tax payable Notes payable Stockholders' equity: 9,500 5,300 Long-term liabilities: 100,000 200,000 Common stock 730,000 730,000 Retained earnings 268,100 179,700 Total liabilities and stockholders' equity $1,217,100 $1,215,300 Additional information for 2024: 1. Net income is $88,400. 2. Sales on account are $1,628,900. 3. Cost of goods sold is $1,230,800. Required: 1. Calculate the following risk ratios for 2024: 2. When we compare two companies, can one have a higher current ratio while the other has a higher acid-test ratio?