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

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 $ 170,200 68,000 90,000 3,500 $ 115,000 87,000 75,000 1,500 430,000 430,000 740,000 620,000 (378,000) (218,000) $1,123,700 $1,110,500 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 $ 94,000 5,500 7,500 80,000 11,500 4,500 100,000 200,000 650,000 266,700 $1,123,700 650,000 164,500 $1,110,500 Additional information for 2021: 1. Net income is $102,200. 2. Sales on account are $1,348,500. 3. Cost of goods sold is $1,056,000. 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 C. Current ratio d. Acid-test ratio e. Debt to equity ratio 17.4 times 12.8 times to 1 to 1 %