BTR is a manufacturing company in B-land. In the year ended 31 December 20X5, BTR has a working capital cycle of 40 days, a receivables collection period of 30 days, and average inventory of B$240 million. Cost of sales for the year ended 31 December 20X5 is B$1,200 million. Calculate BTR's payables payment period for the year ended 31 December 20X5. Give your answer to the nearest whole number of days