The Wall Street Company purchased goods having invoice value of $$830,000$ on credit during the year ended Dec $31,2019.$ It returned goods costing $$25,000$ to suppliers. Accounts payable of the company on Jan $1,2019$ and Dec $31,2019$ were $$78,000$ and $$32,000$ respectively. Calculate its accounts payable ratio.

$12\mathrm{.}30$

$21\mathrm{.}20$

$14\mathrm{.}60$

$25\mathrm{.}15$