Following is the statement of financial position of Ivanhoe Ltd. for the year ended December 31, 2020: Ivanhoe Ltd. Statement of Financial Position As at December 31, 2020 Cash $634,550 Accounts Receivable 518,000 Inventory 2,434,600 Property, Plant & Equipment 2,088,000 (net) Land 2,466,000 $8,141,150 Accounts Payable $259,000 Common Shares 2,480,000 Retained Earnings 5,402,150 $8,141,150 From Ivanhoe's income statement, cost of goods sold for 2020 was $1,898,000. Accounts payable on December 31, 2019 was $167,400. 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.) Current ratio Acid-test ratio Days payables outstanding times times days