Use the Table for the Question(s)below

Multiple Choice

Use the table for the question(s) below.
Luther Industries had sales of $980 million and a cost of goods sold of $560 million in 2019.A simplified balance sheet for the firm appears below:
Luther Industries
Balance Sheet
As of December 31,2019
(millions of dollars)
-Luther's accounts payable days is closest to:

A) 39 days.
B) 32 days.
C) 59 days.
D) 42 days.