Daniels & Carter Imports, Inc. has the following financial data, stated in millions of dollars. Based on this data, what is the firm's Payables Deferral Period if a 365 day year is used? Annual sales $ 1,400 Cost of goods sold $ 1,200 $ 195 Accounts receivable $ 420 Inventories Accounts payable $ 105 Select one: a. 27.4 b. 31.9 c. 64.7. d. 75.4 e. None of the above