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 $ $ 198,000 62,000 87,000 3,200 112,000 84,000 72,000 1,200 400,000 710,000 (348,000) $1,112,200 400,000 590,000 (188,000) $1,071,200 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 $ $ 91,000 5,000 7,000 77,000 11,200 4,200 100,000 200,000 620,000 289, 200 $1,112,200 620,000 158,800 $1,071,200 Additional Information for 2021: 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 2021: (Round your answers to 1 decimal place.) times times Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio C. Current ratio Acid-test ratio e. Debt to equity ratio to 1 to 1