Only need the D, compute the accounts payable turnover ratio

2. Moore Company has the following partial list of account balances at year-end: Accounts payable $1,500 Accounts receivable 4,600 Cost of goods sold 3,200 Cash 23,000 Taxes payable 10,000 Land 25,000 Notes payable (due in 6 months) 1,000 Salaries payable 900 Inventory 4,300 Requirements: A. Compute the quick ratio. B. Determine the amount of working capital. C. Assume that cash is used to pay the balance due on accounts payable. 1. Compute the new quick ratio. 2. Compute the new amount of working capital. D. Compute the accounts payable turnover ratio (use year-end amounts)