Please help me with these risk ratios

The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 $ 116,800 $ 120,000 78,000 92,000 95,000 80,000 4,000 2,000 480,000 480,000 790,000 670,000 (428,000) (268,000) $1,135,800 $1,176,000 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 Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ 99,000 $ 6,000 8,000 85,000 12,000 5,000 100,000 200,000 700,000 700,000 222,800 174,000 $1,135,800 $1,176,000 Additional information for 2021: 1. Net income is $48,800. 2. Sales on account are $1,521,500. 3. Cost of goods sold is $1,163,750. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio c. Current ratio d. Acid-test ratio e. Debt to equity ratio 17.9 times 13.3 times to 1 to 1 %