Following is the statement of financial position of MJB Ltd. for the year ended December 31, 2023: Cash MJB Ltd. Statement of Financial Position As at December 31, 2023 Accounts receivable Inventory Property, plant, and equipment (net) Land Accounts payable Common shares Retained earnings Current ratio Acid-test ratio $687,500 Days payables outstanding 525,000 2,512,500 2,044,000 2,530,000 $8,299,000 $250,000 2,491,000 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.) 5,558,000 $8,299,000 days