The balance sheets for Plasma Screens Corporation and additional information are provided below. 2017 S $ PLASMA SCREENS CORPORATION Balance Sheets December 31, 2018 and 2017 2018 Assets Current assets: Cash 130,400 Accounts receivable 80.000 Inventory 96,000 Investments 4,100 Long-term assets: Land 490,000 Equipment 800,000 Less: Accumulated depreciation (438,000) 121,000 93.000 81,000 2,100 490,000 680,000 (278,000) Total assets $ 1,162,500 $ 1,189,100 $ $ 100,000 6,500 8,500 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings 86,000 12.100 5,100 110,000 220,000 710,000 227,500 710,000 155,900 Total liabilities and stockholders' equity $ 1,162,500 $ 1,189,100 Additional information for 2018: 1. Net income is $71,600. 2. Sales on account are $1,557,000. 3. Cost of goods sold is $1,185,900. Required: 1. Calculate the following risk ratios for 2018: (Round your answers to 1 decimal place.) times times Risk Ratios a. Receivables turnover ratio Inventory turnover ratio C. Current ratio d. Acid-test ratio e. Debt to equity ratio to 1 to 1