On December 31st, Datton, Inc. has cost of goods sold of

$ 540 comma 000$540,000,

ending inventory is

$ 106 comma 000$106,000,

beginning inventory is

$ 129 comma 000$129,000;

and average accounts payable is

$ 100 comma 000$100,000.

What is the accounts payable turnover expressed as days? (Round any intermediary calculations to two decimal places, and round your final answer to the nearest day.)

A.

4242

B.

120120

C.

7171

D.

6565