The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 $ 151,300 $ 117,000 72,000 89,000 98,000 77,000 3,700 1,700 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 450,000 450,000 760,000 640,000 (398,000) (238,000) $1,131,000 $1,136,700 96,000 $ 6,000 8,000 82,000 11,700 4,700 110,000 220,000 670,000 241,000 $1,131,000 670,000 148,300 $1,136,700 Additional information for 2021: 1. Net income is $92,700. 2. Sales on account are $1,416,800. 3. Cost of goods sold is $1,098,500. Additional information for 2021: 1. Net income is $92,700. 2. Sales on account are $1,416,800. 3. Cost of goods sold is $1,098,500. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) times times Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio c. Current ratio d. Acid-test ratio e. Debt to equity ratio to 1 to 1