$3.$ Calculate Jim's Manufacturing accounts payable turnover for $2023$ and $2022$:

General Ledger Account

$2023$

$2022$

$2021$

Cost of Goods Sold

$$10,800,000$

$$9,350,000$

$$8,100,000$

Accounts Payable

$890,000$

$654,500$

$565,000$