Big Al's Meat Market has annual sales of $$544,500$ and cost of goods sold of $$368,800.$ The profit margin is $5\mathrm{.}7$ percent and the accounts payable period is $31\mathrm{.}8$ days. What is the average accounts payable balance? Assume $365$ days per year.

Question $3$ options:

$$36,721\mathrm{.}22$

$$66,105\mathrm{.}66$

$$32,131\mathrm{.}07$

$$29,453\mathrm{.}48$

$$34,426\mathrm{.}14$