Consider the following financial statement information for the Zacee Corporation for 2013:

Items	Beginning		Ending
Inventory	$7,708		$7,866
Accounts Receivable (A/R)	$87,309		$92,819
Accounts Payable (A/P)	$19,531		$20,035
Credit Sales		$144,077
Cost of Goods Sold (COGS)		$126,215

What are the annual average of the inventory, accounts receivable, and accounts payable?

$7,866; $92,819; $20,035

$7,708; $87,309; $19,531

$7,708; $87,309; $19,783

$7,787; $92,819; $20,035

$7,787; $90,064; $19,783