VIRTUAL GAMING SYSTEYS Balance Sheets December 31 20252024 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent $198,00072,000122,00013,400$180,00075,00099,00011,400$138,00054,000129,0005,280 Long-term assets: Investment in bonds Land Equipment Less: Accumulated depreciation Total assets \begin{tabular}{rrr} 99,000 & 99,000 & 0 \\ 294,000 & 204,000 & 234,000 \\ 294,000 & 264,000 & 204,000 \\ (84,000) & (60,000) & (36,000) \\ \hline$1,008,400 & $872,400 & $728,280 \\ \hline \end{tabular} Liabilities and stockholders" Equity Current liabilities: Accounts payable Interest payable Income tax payable $244,2007,20011,400$60,0004,80012,000$98,4802,40013,400 Long-terin Llabilities: Notes payable 5tockholders' equity: Comnon stock Retained earnings Total liabilities and stockholders' equity Required: 1. Assuming that all sales were on account, calculate the following risk ratios for 2024 and 2025 : (Round your answers to 1 decimal place.)