For the next year, the Company X$\text{'}$s projected COGS and Revenues are $$145,000$ and $$250,000,$ respectively. Historically, the days sales outstanding and the days payable outstanding were $90$ and $120,$ respectively. Assuming that the days sales outstanding and days payable outstanding remain the same, what is the amount of projected Account Payable for the next year? $(5$ Points$)$

Question $13$ options:

A$)$

$$35,753$

B$)$

$$55,000$

C$)$

$$61,644$

D$)$

$$47,671$

E$)$

$$82,192$