Kirk Development buys on terms of $\frac{2}{15},$ net $60$ days. It does not take discounts, and it typically pays on time, $60$ days after the invoice date. Net purchases amount to $$650,000$ per year. On average, what is the dollar amount of total trade credit $($costly $+$ free$)$ the firm receives during the year, i$.$e$.,$ what are its average accounts payable? $($Assume a $365-$day year, and note that purchases are net of discounts.$)$

a$.$ $$125,014$

b$.$ $$106,849$

c$.$ $$107,918$

d$.$ $$117,534$

e$.$ $$123,945$