Cost of goods sold in 2023 was

$406,600

, operating expenses were

$50,000

, and net income was

$25,000

. Accounts payable suppliers provided operating goods and services. Assume that total assets are the same in 2022 and 2023.\ Calculate each of the following ratios: (Do not round intermediate calculations. Round Current ratio, Acid-test ratio Debt-to-total-assets ratio and Rate of return on assets to 2 decimal places, es 52.75 and

52.75%

. Round answer in days to 1 decimal place, eg. 527.5. Use 365 days for calculation.)\ (a) Current ratio\ times\ (b) Acid-test ratio\ times\ (c) Debt to total assets ratio\

%

\ (d) Rate of return on assets\

%

\ (e) Days payables outstanding (include cost of goods sold and operating expenses)\ days