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 $ 144,400 $ 122,000 Accounts receivable 82,000 94,000 Inventory 97,000 82,000 Investments 4,200 2,200 Long-term assets: Land 500,000 500,000 Equipment 810,000 690,000 Less: Accumulated depreciation (448,000 ) (288,000 ) Total assets $ 1,189,600 $ 1,202,200 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 101,000 $ 87,000 Interest payable 7,000 12,200 Income tax payable 9,000 5,200 Long-term liabilities: Notes payable 120,000 240,000 Stockholders' equity: Common stock 720,000 720,000 Retained earnings 232,600 137,800 Total liabilities and stockholders' equity $ 1,189,600 $ 1,202,200 Additional information for 2021: Net income is $94,800. Sales on account are $1,592,800. Cost of goods sold is $1,208,250. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.)