Assets in KD) Liabilities in KD) Cash 20000 Accounts payable Accounts receivable 100000 Accrued expenses Inventory 210000 Notes payables Property, Equipment, Plants 1500000 Long-term borrowings Less: Amortization 50000 Total liabilities Total equity 80000 100000 180000 400000 Total assets Total Liabilities and Total Equity Income statement Sales 900000 COGS 400000 Gross profit Operating expenses 200000 EBIT Interest expenses 50000 EBT Taxes 20000 Net Income Consider the above balance sheet and income statement. The account payable deferral period is equal to: (Note: Show calculation details in the reasons box) O a. 365 days O b. 32.44 days Oc. 73 days O d. 52.40 days Give your reasons