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 $ $ 176,400 88,000 100,000 4,500 125,000 97,000 85,000 2,500 530,000 840,000 (478,000) $1,260,900 530,000 720,000 (318,000) $1,241,500 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 $ $ 104,000 6,500 8,500 90,000 12,500 5,500 120,000 240,000 750,000 271,900 $1,260,900 750,000 143,500 $1,241,500 Additional Information for 2021: 1. Net Income is $128,400. 2. Sales on account are $1,702,000. 3. Cost of goods sold is $1,276,500. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) Risk Ratios a. Receivables turnover ratio times times to 1 b. Inventory turnover ratio C. Current ratio d. Acid-test ratio e. Debt to equity ratio to 1