The 2021 income statement of Adrian Express reports sales of $19,310,000, cost of goods sold of $12,250,000, and net income of $1,700,000. Balance sheet information is provided in the table in the next tab. Industry averages for the following four risk ratios are as follows: Average collection period Average days in inventory 25 days 60 days Current ratio Debt to equity ratio Required: 1 Calculate the four risk ratios listed above for Adrian Express in 2021. Average collection period Receivables turnover ratio Average days in inventory Inventory turnover ratio Current ratio Debt to equity ratio 2 to 1 50% 2 Do you think the company is more risky or less risky than the industry average? Explain your answer.