Link, Incorporation Selected financial data ($ thousands) Income statement and related items Sales Cost of goods sold Net income Cash flow from operations Balance sheet items Cash Marketable securities Accounts receivable Inventory Total current assets Accounts payable Accrued liabilities Total current liabilities 2020 $ 160,835 141,829 $ 274,219 209,628 (91,432) (257,981) (35,831) (12,538) $ 236,307 209,670 12,645 3,971 2021 462,593 17,735 27,184 44,919 $164,952 22,638 21,655 40,556 249,801 13,962 76,596 90,558 Please refer to the financial data for Link, Incorporation above. What is Link's payables period in days, based on cost of goods sold, for 2021?