The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 Assets Current assets: Cash $ 116,800 $ 120,000 Accounts receivable 78,000 92,000 Inventory 95,000 80,000 Investments 4,000 2,000 Long-term assets: Land 480,000 480,000 Equipment 790,000 670,000 Less: Accumulated depreciation (428,000 ) (268,000 ) Total assets $ 1,135,800 $ 1,176,000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 99,000 $ 85,000 Interest payable 6,000 12,000 Income tax payable 8,000 5,000 Long-term liabilities: Notes payable 100,000 200,000 Stockholders' equity: Common stock 700,000 700,000 Retained earnings 222,800 174,000 Total liabilities and stockholders' equity $ 1,135,800 $ 1,176,000 Additional information for 2021: Net income is $48,800. Sales on account are $1,521,500. Cost of goods sold is $1,163,750. Required: 1. Calculate the following risk ratios for 2021: (Round your answers to 1 decimal place.) 2. When we compare two companies, can one have a higher current ratio while the other has a higher acid-test ratio