The balance sheets for Company B and additional information are provided below. COMPANY B Balance Sheets December 31, Year 2 and Year 1 Year 2 Year 2 $ 200,600 $ 127,000 92,000 99,000 102,000 87,000 4,700 2,700 Assets Current assets: Cash Accounts receivable Inventory Investments Long-term assets: Land Equipment Less: 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 550,000 550,000 860,000 740,000 (498,000) (338,000) $1,311,300 $1,267,700 Ant $ 106,000 $ 6,500 8,500 92,000 12,790 5,700 Grences 110,000 220,000 770,000 770,000 310,300 167, 308 $1,311,300 $1,267,700 Additional information for Year 2: 1. Net income is $143,000. 2. Sales on account are $1,776,300 3. Cost of goods sold is $1,323,000. Required: 1. Calculate the following risk ratios for Year 2: (Round your answers to 1 decimal place.) The balance sheets for Company B and additional information are provided below. COMPANY B Balance Sheets December 31, Year 2 and Year 1 Year 2 Year 2 $ 200,600 $ 127,000 92,000 99,000 102,000 87,000 4,700 2,700 Assets Current assets: Cash Accounts receivable Inventory Investments Long-term assets: Land Equipment Less: 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 550,000 550,000 860,000 740,000 (498,000) (338,000) $1,311,300 $1,267,700 Ant $ 106,000 $ 6,500 8,500 92,000 12,790 5,700 Grences 110,000 220,000 770,000 770,000 310,300 167, 308 $1,311,300 $1,267,700 Additional information for Year 2: 1. Net income is $143,000. 2. Sales on account are $1,776,300 3. Cost of goods sold is $1,323,000. Required: 1. Calculate the following risk ratios for Year 2: (Round your answers to 1 decimal place.)