3 On the income statement, the Cost of Goods Sold (CGS) has increased by $40M, from $80M to $120M. The average days payable outstanding is unchanged (it takes the same amount of days to pay suppliers as before). The Accounts payable were $50M before. What are the accounts payable on the balance sheet after the increase in CGS? (2 Points) $40M $50M $75M $100M