The SOS Company has Current Assets of $1000, Current Liabilities of $600 and Accounts Payables of $300. The Company's Cost of Goods Sold is $3580.50, its Inventory increased by $40, and its Accounts Payable were $365 the prior year. Calculate the Payables Turnover Ratio

A) 10.77

B) 10.89

C) 18.10

D) 9.92