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				$	3,081,000
Cost of goods sold					1,959,000
Gross profit					1,122,000
Expenses:
Operating expenses	$	867,000
Depreciation expense		31,500
Loss on sale of land		8,900
Interest expense		19,500
Income tax expense		57,000
Total expenses					983,900
Net income				$	138,100

VIRTUAL GAMING SYSTEMS
Balance Sheets
December 31
	2021				2020
Assets
Current assets:
Cash	$	195,000			$	153,000
Accounts receivable		90,000				69,000
Inventory		114,000				144,000
Prepaid rent		12,900				7,080
Long-term assets:
Investment in bonds		114,000				0
Land		219,000				249,000
Equipment		279,000				219,000
Less: Accumulated depreciation		(82,500	)			(51,000	)
Total assets	$	941,400			$	790,080
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	75,000			$	90,000
Interest payable		7,800				3,900
Income tax payable		19,500				14,900
Long-term liabilities:
Notes payable		294,000				234,000
Stockholders' equity:
Common stock		309,000				309,000
Retained earnings		236,100				138,280
Total liabilities and stockholders equity	$	941,400			$	790,080

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.)