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 Sheets December 31 Assets Current assets: CashAccountsreceivableInventoryPrepaidrent$216,00090,000140,00015,000$196,00091,000115,00013,000$154,00070,000145,0007,200 Long-term assets: \begin{tabular}{lrcc} Investment in bonds & 115,000 & 115,000 & 0 \\ Land & 310,000 & 220,000 & 250,000 \\ Equipment & 310,000 & 280,000 & 220,000 \\ Less: Accumulated depreciation & (124,000) & (84,000) & (52,000) \\ \hline Total assets & $1,072,000 & $946,000 & $794,200 \\ \hline \hline \end{tabular} 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 \begin{tabular}{rrr} $111,000 & $76,000 & $137,200 \\ 12,000 & 8,000 & 4,000 \\ 13,000 & 20,000 & 15,000 \\ 500,000 & 295,000 & 235,000 \\ 310,000 & 310,000 & 310,000 \\ 126,000 & 237,000 & 93,000 \\ \hline$1,072,000 & $946,000 & $794,200 \\ \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.)