Income statements and balance sheets data for Virtual Gaming Systems are provided below. VIRTUAL GNMING SYSTEMS Balance Sheets Decenber 31 Assets 202520242023 Current assets: CashAccountsreceivableInventoryPrepaidrent$196,50070,500120,50013,100$177,00072,00096,00011,100$135,00051,000126,0004,920 Long-term assets: Investment in bonds Land Equipment Lesst Accumulated depreciation Total assets Liabilities and 5tockholders' Equity Current liabilities: Accounts payable Interest payable Incone tax payable Long-tern Liabilities: Notes payable Stockholders' equity: Comnon stock Retained earnings Total liabilities and stockholders' equity \begin{tabular}{rrr} 96,000 & 96,080 & 0 \\ 291,,00 & 201,000 & 231,090 \\ 291,000 & 261,000 & 201,000 \\ (76,500) & (55,500) & (33,000) \\ \hline$1,002,100 & $858,600 & $715,920 \\ \hline \end{tabular} $274,8006,30011,100$57,6004,20010,500$91,2202,10013,100 Required: 1. Assuming that ali sales were on account, calculate the following risk ratios for 2024 and 2025: (Round your answers to 1 decimal place.)