JBK Corp has $400,000 of sales, $90,000 of inventories, $80,000 of receivables, and $70,000 of payables. ts cost of goods sold is 65% of sales. Assume a 365-day year, what is JBK's payable deferral period? A. 98.27 B. 101.30 O C. 145.86 O D. 126.19 C E. 139.82