Use the following data to answer Questions 13 through 19. (Answers may be rounded off.) Alpha Company Sales 6000 Cost of goods sold 3500 Average Inventories 620 Accounts receivable Working capital. Cash 740 450 200| Accounts payable 550 Fixed assets 4680 Total assets 5900 Annual purchases 2300 I 17. Alpha's payables turnover is: a. 4.0 times. b. 7.0 times. c. 5.0 times. d. 6.0 times. I 18. Alpha's average days payable is: a. 29 days b. 61 days. c. 57 days. d. 74 days