DO all parts of this question, this is ch 9: reporting and interpreting liabilities

Tootsie Roll Industries, Inc., is engaged in the manufacture and sale of confectionery products. Last year, Tootsie Roll reported cost of goods sold of $352 million. This year, cost of goods sold was $342 million. Accounts payable was $9 million at the end of last year and $12 million at the end of this year. Required: For this year, compute the average number of days that Tootsie Roll's accounts payable are outstanding. Assume the confectionery products industry reports an average number of days that accounts payable are outstanding of 30. Comment on Tootsie Roll's number relative to the industry average