Income statements and balance sheets data for Virtual Gaming Systems are provided below.

VIRTUAL GAMING SYSTEMS Income Statements For the year ended December 31
	2019	2018
Net sales	$3,525,000	$3,051,000
Cost of goods sold	2,483,000	1,953,000
Gross profit	1,042,000	1,098,000
Expenses:
Operating expenses	958,000	861,000
Depreciation expense	33,000	28,500
Loss on sale of land	0	8,300
Interest expense	19,500	16,500
Income tax expense	8,300	49,500
Total expenses	1,018,800	963,800
Net income	$ 23,200	$ 134,200

VIRTUAL GAMING SYSTEMS Balance Sheets December 31
	2019	2018	2017
Assets
Current assets:
Cash	$ 205,500	$189,000	$147,000
Accounts receivable	79,500	84,000	63,000
Inventory	129,500	108,000	138,000
Prepaid rent	14,300	12,300	6,360
Long-term assets:
Investment in bonds	108,000	108,000	0
Land	303,000	213,000	243,000
Equipment	303,000	273,000	213,000
Less: Accumulated depreciation	(106,500)	(73,500)	(45,000)
Total assets	$1,036,300	$913,800	$765,360
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$ 161,400	$ 69,000	$120,260
Interest payable	9,900	6,600	3,300
Income tax payable	12,300	16,500	14,300
Long-term liabilities:
Notes payable	430,000	288,000	228,000
Stockholders' equity:
Common stock	303,000	303,000	303,000
Retained earnings	119,700	230,700	96,500
Total liabilities and stockholders equity	$1,036,300	$913,800	$765,360
1. Calculate the following risk ratios for 2018 and 2019: (Round your answers to 1 decimal place.) Just need Debt to equity ratio 2. Calculate the following profitability ratios for 2018 and 2019: (Round your answers to 1 decimal place.)