$3\mathrm{.}3$ The following information belongs to the ABC Company.

$\backslash$table$[[,,$ABC Ltd$],[$Cash$,,10000],[$Accounts receivable,,$30000],[$Accounts payable,$21000,],[$Inventory$,,23000],[$Non$-$current assets,,$125000],[$Credit sales,,$150000],[$Cost of sales,,$]]$

Calculate the cash ratio and acid test ratio for the Company and comment on the company's liquidit position.