A company reports Cost of Goods Sold of $315,000, Ending Inventory of $80,000, Beginning Inventory of $12,000, Ending Accounts Payable of $110,000 and Beginning Accounts $80,000. What is the days' payable outstanding? (Round any intermediary calculations to two decimal places and your final answer to the nearest day) OA 91 days O B. 85 days O C. 105 days. O D. 128 days