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	$	198,000	$	112,000
Accounts receivable		62,000		84,000
Inventory		87,000		72,000
Investments		3,200		1,200
Long-term assets:
Land		400,000		400,000
Equipment		710,000		590,000
Less: Accumulated depreciation		(348,000)		(188,000)
Total assets	$	1,112,200	$	1,071,200
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	91,000	$	77,000
Interest payable		5,000		11,200
Income tax payable		7,000		4,200
Long-term liabilities:
Notes payable		100,000		200,000
Stockholders' equity:
Common stock		620,000		620,000
Retained earnings		289,200		158,800
Total liabilities and stockholders' equity	$	1,112,200	$	1,071,200

Additional information for 2018:

1. Net income is $130,400.

2. Sales on account are $1,248,300.

3. Cost of goods sold is $993,750.

Required:

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