Saved The following income statement and balance sheets for Virtual Gaming Systems are provided. VIRTUAL GAMING SYSTEMS Income Statement For the year ended December 31, 2021 $3, 051,000 1,953,000 1,098,000 Net sales Cost of goods sold Gross profit Expenses t $861,000 28,500 8,300 16,500 51,000 Operating expenses Depreciation expense Loss on sale of land Interest expense Income tax expense 965, 300 132,700 Total expenses Net income VIRTUAL GAMING SYSTEMS Balance Sheets December 31 2021 2020 Assets Current assetss Cash Accounts receivable Inventory Prepaid rent $189,000 84,000 108,000 12,300 $147,000 63, 000 138,000 6,360 Long-term assets Investment in bonds Land 108,00o 213,000 243,000 Saved VIRTUAL GAMING SYSTEMS Balance Sheets December 31 2021 2020 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent $189,000 $147,000 63,000 108,000 138,000 6,360 84,000 12,300 108,000 Long-term assets Investment in bonds Land Equipment Less: Accumulated depreciation 213,000243,000 273,000 213,000 (73,500) (45,000) $913,800 $765,360 Total assets Liabilities and Stockholders' Equity Current liabilities: $ 69,000 84,000 3,300 14,300 Accounts payable Interest payable Income tax payable 6,600 16,500 288,000 303,000 Long-term liabilitiess Notes payable 228,000 stockholders' equity: 303,000 230,700 132,760 $913,800 $765,360 Common stock Retained earnings Total liabilities and stockholders equity Required: Assuming that all sales were on account, calculate the following risk ratios for 2021. (Use 365 days a year. Round your f