The following income statement and balance sheets for Virtual Gaming Systems are provided.

VIRTUAL GAMING SYSTEMS
Income Statement
For the year ended December 31, 2021
Net sales				$	2,991,000
Cost of goods sold					1,941,000
Gross profit					1,050,000
Expenses:
Operating expenses	$	849,000
Depreciation expense		22,500
Loss on sale of land		7,100
Interest expense		10,500
Income tax expense		39,000
Total expenses					928,100
Net income				$	121,900

VIRTUAL GAMING SYSTEMS
Balance Sheets
December 31
	2021				2020
Assets
Current assets:
Cash	$	177,000			$	135,000
Accounts receivable		72,000				51,000
Inventory		96,000				126,000
Prepaid rent		11,100				4,920
Long-term assets:
Investment in bonds		96,000				0
Land		201,000				231,000
Equipment		261,000				201,000
Less: Accumulated depreciation		(55,500	)			(33,000	)
Total assets	$	858,600			$	715,920
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	57,000			$	72,000
Interest payable		4,200				2,100
Income tax payable		10,500				13,100
Long-term liabilities:
Notes payable		276,000				216,000
Stockholders' equity:
Common stock		291,000				291,000
Retained earnings		219,900				121,720
Total liabilities and stockholders equity	$	858,600			$	715,920

Required:

Assuming that all sales were on account, calculate the following risk ratios for 2021. (Use 365 days a year. Round your final answers to 1 decimal place.)