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 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 $ 177,600 $ 114,000 66,000 86,000 89,000 74,000 3,400 1,400 420,000 420,000 730,000 610,000 (368,000) (208,000) $1,118,000 $1,097,400 $ 93,000 $ 79,000 5,000 7,000 11,400 4,400 110,000 220,000 Common stock 640,000 640,000 Retained earnings 263,000 142,600 Total liabilities and stockholders' equity $1,118,000 $1,097,400 Stockholders' equity: Additional information for 2021: 1. Net Income is $120,400. 2. Sales on account are $1,314,800. 3. Cost of goods sold is $1,035,050. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio times times c. Current ratio d. Acid-test ratio to 1 to 1 e. Debt to equity ratio %