Consider the following information for Firm D in the year 2020. Calculate the Accounts Payable Period. Accounts Receivable $2 million Inventory $3 million Accounts Payable $2.5 million Sales $ 17 million Cost of Goods Sold $12 million Short-term Debt $1 million Long-term Debt $5 million 76 days 54 days 65 days 46 days