Following is the statement of financial position of MJB Ltd. for the year ended December 31,2023 : From MJB's income statement, cost of goods sold for 2023 was $1,898,000. Accounts payable on December 31,2022 was $155,600. 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. Use 365 days for calculation.)