The $2021$ income statement of Adrian Express reports sales of $$13,797,000,$ cost of goods sold of $$7,923,500,$ and net income of $$1,530,000.$ Balance sheet information is provided in the following table. ADRIAN EXPRESS Balance Sheets December $31,2021$ and $202020212020$ Assets Current assets: Cash $ $530,000$ $ $690,000$ Accounts receivable $1,260,000930,000$ Inventory $1,660,0001,330,000$ Long$-$term assets $4,730,0004,170,000$ Total assets $ $8,180,000$ $ $7,120,000$ Liabilities and Stockholders' Equity Current liabilities $ $1,950,000$ $ $1,590,000$ Long$-$term liabilities $2,230,0002,330,000$ Common stock $1,860,0001,860,000$ Retained earnings $2,140,0001,340,000$ Total liabilities and stockholders' equity $ $8,180,000$ $ $7,120,000$ Industry averages for the following four risk rati