A company reports purchases of $378,400, a beginning accounts payable balance of $40,000, and an ending accounts payable balance of $46,000. All purchases were on account. The company's accounts payable turnover would be closest to: (Values are rounded to two decimal places, X.XX.) O A. 8.8 OB. 8.23 OOO O C. 9.46 OD. 4.4