Only the acid-test ratio is incorrect, please help!

1 The following income statement and balance sheets for The Sports Shack are provided. The Sports Shack Income Statement For the year ended December 31, 2021 Sales revenue $6,600,000 Cost of goods sold 4,700,000 Gross profit 1,900,000 Expenses: Operating expenses 1,400,000 Depreciation expense 100,000 Interest expense 50,000 Income tax expense 80,000 Total expenses 1,630,000 Net income $ 270,000 The Sports Shack Balance Sheets December 31 2021 2020 $ 218,000 680,000 1,250,000 90,000 $ 196,000 880,000 1,100,000 65,000 1,200,000 (350,000) $3,088,000 900,000 (250,000 $2,891,000 Assets Current assets: Cash Accounts receivable Inventory Supplies Long-term assets: Equipment Less: Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ $ 65,000 4,000 40,000 55,000 6,000 30,000 400,000 300,000 900,000 1,679,000 $3,088,000 200,000 1,600,000 $2,891,000 Required: Assuming that all sales were on account, calculate the following risk ratios for 2021. (Use 365 days a year. Round your intermediate and final answers to 1 decimal place.) 8,5 times 42.9 days 40 times Risk Ratios 1. Receivables turnover ratio 2. Average collection period 3. Inventory turnover ratio 4. Average days in inventory 5. Current ratio 6. Acid-test ratio 7. Debt to equity ratio 8. Times interest earned ratio 91.3 days 20.5 to 1 9. to 1 19.71% 8.0 times