Single choice 24) The financial statements show that sales for the period were CU4,000 and cost of sales were CU2,400. In addition, you are also presented with the following data. CU'000 CU'000 Non-current assets Tangible non-current assets Current assets 2.100 Inventory Trade receivables Cash 800 400 100 1,300 Current liabilities Trade payables Long term liabilities (700) (1.250) 1.450 Share capital 100 Retained earnings 1,350 1,450 Calculate payable days (note that no averaging is required as prior year data is not available). o days O 106 days O 160 days O 365 days