JGE Concrete Corp. provides the following information for 2020 and 2021:

20202021

Current assets................................$ 23,000$ 27,000

Accounts payable..........................9,00010,000

Other current liabilities..................5,0004,000

Non-current liabilities....................50,00062,000

Sales revenue................................125,000135,000

Cost of goods sold.........................75,00079,600

To one decimal, GED's days payable outstanding for 2021 is:

a.

43.6

b.

46.2

c.

47.2

d.

48.7