The balance sheets for Plasma Screens Corporation and additional information are provided below. 2017 $ PLASMA SCREENS CORPORATION Balance Sheets December 31, 2018 and 2017 2018 Assets Current assets: Cash 191,200 Accounts receivable 64,000 Inventory 88,000 Investments 3,300 Long-term assets: Land 410,000 Equipment 720,000 Less: Accumulated depreciation (358,000) 113,000 85,000 73,000 1,300 410,000 600,000 (198,000) Total assets $ 1,118,500 $ 1,084,300 $ Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings 92,000 5,500 7,500 11,300 4,300 120,000 240,000 630,000 263,500 630,000 120,700 Total liabilities and stockholders' equity $ 1,118,500 $ 1,084,300 Additional information for 2018: 1. Net income is $142,800. 2. Sales on account are $1,281,400. 3. Cost of goods sold is $1,014,300. Required: Required: 1. Calculate the following risk ratios for 2018: (Round your answers to 1 decimal place.) times times Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio c. Current ratio d. Acid-test ratio e. Debt to equity ratio to 1