Income statements and balance sheets data for Virtual Gaming Systems are provided below. VIRTUAL GAMING SYSTEMS Balance sheets December 31 20252024 Assets Current assets : Long-term assets : Investment in bonds Land Equipment Less: Accumulated depreciation Total assets Liabilities and stockholders' Equity Current liabilities: Accounts payable Interest payable \begin{tabular}{rrr} 102,000 & 102,000 & 0 \\ 297,000 & 207,000 & 237,000 \\ 297,000 & 267,000 & 207,000 \\ (91,500) & (64,500) & (39,000) \\ \hline$1,014,700 & $886,200 & $740,640 \\ \hline \hline$213,600 & $63,000 & $105,740 \\ 8,100 & 5,400 & 2,700 \\ 11,700 & 13,500 & 13,700 \end{tabular} Long-term liabilities : Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity \begin{tabular}{rrr} 370,000 & 282,000 & 222,000 \\ 297,000 & 297,000 & 297,000 \\ 114,300 & 225,300 & 99,500 \\ \hline$1,014,700 & $886,200 & $740,640 \\ \hline \hline \end{tabular} Required: 1. Assuming that all sales were on account, calculate the following risk ratios for 2024 and 2025: (Round your answers to 1 decimal place.)