The balance sheets for Company B and additional Information are provided below. Balance heat December 31. Year 2 and Year 1 $ $ Aneta Current assets. Cash Accounts receivable Inventory Investments Long-term assets 216,400 94,000 103.000 120,000 100,000 68,000 2.800 4.800 560,000 870,000 (508,000) $1,340,200 560,000 750,000 (348,000) $1,280,800 $ Equipment Lasst Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity. Common stock Retained earnings Total liabilities and stockholders' equity 107,000 7.000 9,000 93,000 12,800 5,800 120.000 240.000 780,000 317,200 $1,340,200 780,000 149,200 $1,280, 800 Additional information for Year 2: 1 Net Income is $168.000 2. Sales on account are $1,813,900. 3. Cost of goods sold is $1,346,550. Required: 1. Calculate the following risk ratios for Year 2: (Round your answers to 1 decimal place.) MacBook Air The balance sheets for Company B and additional Information are provided below. Balance heat December 31. Year 2 and Year 1 $ $ Aneta Current assets. Cash Accounts receivable Inventory Investments Long-term assets 216,400 94,000 103.000 120,000 100,000 68,000 2.800 4.800 560,000 870,000 (508,000) $1,340,200 560,000 750,000 (348,000) $1,280,800 $ Equipment Lasst Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity. Common stock Retained earnings Total liabilities and stockholders' equity 107,000 7.000 9,000 93,000 12,800 5,800 120.000 240.000 780,000 317,200 $1,340,200 780,000 149,200 $1,280, 800 Additional information for Year 2: 1 Net Income is $168.000 2. Sales on account are $1,813,900. 3. Cost of goods sold is $1,346,550. Required: 1. Calculate the following risk ratios for Year 2: (Round your answers to 1 decimal place.) MacBook Air