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

The following income statement and balance sheets for Virtual Gaming Systems are provided. \begin{tabular}{|c|c|c|} \hline \begin{tabular}{c} VIRTUAL GAMING SYSTEMS \\ Balance Sheets \\ December 31 \end{tabular} & 2021 & 2020 \\ \hline \multicolumn{3}{|l|}{ Assets } \\ \hline \multicolumn{3}{|l|}{ Current assets: } \\ \hline Cash & $188,000 & $146,000 \\ \hline Accounts receivable & 83,000 & 62,000 \\ \hline Inventory & 107,000 & 137,000 \\ \hline Prepaid rent & 12,200 & 6,240 \\ \hline \multicolumn{3}{|l|}{ Long-term assets: } \\ \hline Investment in bonds & 107,000 & 0 \\ \hline Land & 212,000 & 242,000 \\ \hline Equipment & 272,000 & 212,000 \\ \hline Less: Accumulated depreciation & (72,000) & (44,000) \\ \hline Total assets & $909,200 & $761,240 \\ \hline \multicolumn{3}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline \multicolumn{3}{|l|}{ Current liabilities: } \\ \hline Accounts payable & $68,000 & $83,000 \\ \hline Interest payable & 6,400 & 3,200 \\ \hline Income tax payable & 16,000 & 14,200 \\ \hline \multicolumn{3}{|l|}{ Long-term liabilities: } \\ \hline Notes payable & 287,000 & 227,000 \\ \hline \multicolumn{3}{|l|}{ Stockholders' equity: } \\ \hline Common stock & 302,000 & 302,000 \\ \hline Retained earnings & 229,800 & 131,840 \\ \hline Total liabilities and stockholders' equity & $909,200 & $761,240 \\ \hline \end{tabular} 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.)