15) If Cost of Goods Sold is $250,000, beginning inventory is $29,000, and ending inventory is $36,000, then the purchases from suppliers (assume all on account) would be: A) $257,000. B) $315,000. C) $65,000. D) $243,000. 17) On December 31 st, Baxtor, Inc. has cost of goods sold of $390,000, ending inventory is $11,000, beginning inventory is $23,000; and average accounts payable is $80,000. What is the accounts payable turnover? (Round your answer two decimal places.) A) 4.73 B) 4.45 C) 6.30 D) 5.03