18) On December 31st, Baxtor, Inc. has cost of goods sold of $300,000, ending inventory is $10,000, beginning inventory is $28,000; and average accounts payable is $89,000. 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) 76 B) 124 C) 115 D) 102