The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 125 2021 2020 points $ $ 130,400 80.000 96,000 4,100 121,000 93.000 81,000 2,100 Assets Current assets: Cash Accounts receivable Inventory Investments Long-term assets Land Equipment Los hecumulated 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 490,000 800,000 (438,000) $1,162,500 490,000 60.00 (278,000) $1,189,100 Print $ $ 100,000 5,500 8,500 86,000 12,100 5.100 References 110,000 220,000 710,000 222,500 $1,162,500 710,000 155,900 $1,189,100 Additional information for 2021: 1. Net income is $71600 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 2021: (Round your answers to 1 decimal place.) times Risk Ratios a. Receivables turnover ratio b. Inventory tumover ratio c. Current ratio d. Acid-test ratio e Debt to equity ratio