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

VIRTUAL GAMING SYSTEMSIncome StatementFor the year ended December 31, 2021Net sales$3,021,000Cost of goods sold1,947,000Gross profit1,074,000Expenses:Operating expenses$855,000Depreciation expense25,500Loss on sale of land7,700Interest expense13,500Income tax expense45,000Total expenses946,700Net income$127,300

VIRTUAL GAMING SYSTEMSBalance SheetsDecember 3120212020AssetsCurrent assets:Cash$183,000$141,000Accounts receivable78,00057,000Inventory102,000132,000Prepaid rent11,7005,640Long-term assets:Investment in bonds102,0000Land207,000237,000Equipment267,000207,000Less: Accumulated depreciation(64,500)(39,000)Total assets$886,200$740,640Liabilities and Stockholders' EquityCurrent liabilities:Accounts payable$63,000$78,000Interest payable5,4002,700Income tax payable13,50013,700Long-term liabilities:Notes payable282,000222,000Stockholders' equity:Common stock297,000297,000Retained earnings225,300127,240Total liabilities and stockholders' equity$886,200$740,640

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.)