The balance sheets for Plasma Screens Corporation and additional information are provided below.

PLASMA SCREENS CORPORATION Balance Sheets December 31, 2018 and 2017
	2018		2017
Assets
Current assets:
Cash	$	128,500	$	119,000
Accounts receivable		76,000		91,000
Inventory		94,000		79,000
Investments		3,900		1,900
Long-term assets:
Land		470,000		470,000
Equipment		780,000		660,000
Less: Accumulated depreciation		(418,000)		(258,000)
Total assets	$	1,134,400	$	1,162,900
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	98,000	$	84,000
Interest payable		6,000		11,900
Income tax payable		8,000		4,900
Long-term liabilities:
Notes payable		120,000		240,000
Stockholders' equity:
Common stock		690,000		690,000
Retained earnings		212,400		132,100
Total liabilities and stockholders' equity	$	1,134,400	$	1,162,900

Additional information for 2018:

1. Net income is $80,300.

2. Sales on account are $1,486,300.

3. Cost of goods sold is $1,141,800.

Required:Calculate the following risk ratios for 2018: (Round your answers to 1 decimal place.)

	Risk Ratios
a.	Receivables turnover ratio		times
b.	Inventory turnover ratio		times
c.	Current ratio		to 1
d.	Acid-test ratio		to 1
e.	Debt to equity ratio		%