Assets. Liabilities Income Data Cash Accounts Receivable $95 Accounts Payable $795 Accrued Expenses $645 Net Sales $11,150 $95 COGS $9,475 Inventory $885 Notes Payable $695 Operating Expenses $1,355 Total Current Assets $1,775 CM LTD $175 Purchases $9,885 Total Current Liabilities $1,610 Fixed Assets $1,985 Average Daily: LTD $1,125 Sales $30.55 Total Assets $3,760 Total Liabilities $2,735 COGS $25.96 Operating Expenses $3.71 Equity $1,025 Purchases $27.08 Total Liab. And Equity $3,760 Calculate days payable. (Use purchases)