The 2021 income statement of Adrian Express reports sales of $13,206,000, cost of goods sold of $7,471,500, and net income of $1,510,000. Balance sheet information is provided in the following table. ADRIA XPRESS Balance Sheets December 31, 2021 and 2020 2020 2021 Assets Current assets: 510,000 1,220,000 $ Cash 670,000 910,000 1,310,000 Accounts receivable 1,620,000 4,710,000 Inventory 4,150,000 Long-term assets $8,060,000 $7,040,000 Total assets Liabilities and Stockholders' Equity $1,930,000 2,270,000 1,820,000 2,040,000 $1,570,000 2,310,000 1,820,000 1,340,000 Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and stockholders' equity $8,060,000 $7,040,000 Industry averages for the following four risk ratios are as follows: 25 days 60 days Average collection period Average days in inventory Current ratio 2 to 1 Debt to equity ratio 50% Required: 1. Calculate the four risk ratios listed above for Adrian Express in 2021. (Use 365 days in a year. Round your answers to 1 decimal place.) Risk Ratios days Average collection period Average days in inventory days Current ratio to 1 Debt to equity ratio 2. Do you think the company is more risky or less risky than the industry average? More risky Less risky