Refer to Exhibit 9.8B. If Reitmans' costs of goods sold for the year ending January 28, 2017, was $429,606 thousand and the company began the year with $124,848 thousand in inventory and ended with $146,059 thousand, calculate the accounts payable turnover ratio and average payment period.

January 28, 2017 January 30 2016 Trade payables Non-trade payables due to related parties Other non-trade payables Personnel liabilities Payables relating to premises Provision for sales returns $74,354 40 14,353 22,507 9,189 $ 53,359 40 12,204 26,943 12,630 1,071 106,247 8,112 $ 98.135 121,440 7,186 $114,254 Less non-current portion The non-current portion of trade and other payables, includes the following amounts January 28, 2017 January 30 2016 Deferred rent and other payables relating to premises Performance Share Units Total non-current portion of trade and other payables $ 6,671 515 $ 7,186 S 8,112 S 8,112