Following is the statement of financial position of Bridgeport Ltd. for the year ended December 31, 2020: Bridgeport Ltd. Statement of Financial Position As at December 31, 2020 Cash $641,300 Accounts Receivable 496,100 Inventory 2,565,200 Property, Plant & Equipment (net) 2,003,000 Land 2,529,000 $8,234,600 Accounts Payable $242,000 Common Shares 2,539,000 Retained Earnings 5,453,600 $8,234,600 From Bridgeport's income statement, cost of goods sold for 2020 was $1,861,500. Accounts payable on December 31, 2019 was $155,800. Calculate the current ratio, acid-test ratio, and days payables outstanding. (Round current ratio and acid- test ratio to 2 decimal places, e.g. 7.25. Round days payable outstanding to 0 decimal places, e.g. 53.)