S The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets Assets Current assets: Cash. Accounts receivable December 31, 2021 and 2020 2021 2020 $ 214,900 $ 111,000 60,000 83,000 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: 86,000 71,000 3,100 1,100 390,000 390,000 700,000 580,000 (338,000) (178,000) $1,116,000 $1,058,100 90,000 $ 76,000 6,000 11,100 8,000 4,100 110,000 220,000 Common stock 610,000 610,000 Retained earnings 292,000 136,900 Total liabilities and stockholders' equity $1,116,000 $1,058,100 Additional information for 2021: 1. Net income is $155,100. 2. Sales on account are $1,215,500. 3. Cost of goods sold is $973,400. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.)