Required information [The following information applies to the questions displayed below.] Income statements and balance sheets data for Virtual Gaming Systems are provided below. VIRTUAL GAMING SYSTEMS Balance Sheet: December 31 202520242023 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-term assets : Investment in bonds Land Equipment Less : Accumulated depreciation Total assets Liabilities and stockholders' Equity current liabilities: Accounts payable Interest payable Income tax payable Long-torm liabilities: Notes payable Stookholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity \begin{tabular}{rrr} $210,000 & $192,000 & $150,000 \\ 84,000 & 87,000 & 66,000 \\ 134,000 & 111,000 & 141,000 \\ 14,600 & 12,600 & 6,720 \\ 111,000 & 111,000 & 0 \\ 306,000 & 216,000 & 246,000 \\ 306,000 & 276,000 & 216,000 \\ (114,000) & (78,000) & (48,000) \\ \hline$1,051,600 & $927,600 & $777,720 \\ \hline & & \\ $139,800 & $72,000 & $127,520 \\ 10,800 & 7,200 & 3,600 \\ 12,600 & 18,000 & 14,600 \\ 460,000 & 291,000 & 231,000 \\ 306,000 & 306,000 & 306,000 \\ 122,400 & 233,400 & 95,000 \\ \hline$1,051,600 & $927,600 & $777,720 \\ \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.)