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 $ $ 191,200 64,000 88,000 3,300 113,000 85,000 73,000 1,300 410,000 720,000 (358,000) $1,118,500 410,000 600,000 (198,000) $1,084,300 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 $ $ 92,000 5,500 7,500 78,000 11,300 4,300 120,000 240,000 630,000 263,500 $1,118,500 630,000 120, 700 $1,084,300 Additional information for 2021: 1. Net income is $142,800. 2. Sales on account are $1,281,400. 3. Cost of goods sold is $1,014,300. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio Current ratio d. Acid-test ratio e. Debt to equity ratio times times to 1 to 1