Selected recent balance sheet and income statement information for Kroger Co. is as follows:

(in thousands)	2011
Year-end accounts payable	$ 4,329
Average accounts payable	4,278
Sales	90,374
Cost of goods sold	71,494

Days payables outstanding for 2011 is:

	A.	11.05
	B.	16.70
	C.	17.98
	D.	22.10
	E.	None of the above