Use the table for the question(s) below.

Consider the following balance sheet:

Luther Corporation Consolidated Balance Sheet December 31, 2019 and 2018 (in $ millions)
Assets	2019	2018		Liabilities and Stockholders' Equity	2019	2018
Current Assets				Current Liabilities
Cash	63.6	58.5		Accounts payable	87.6	73.5
Accounts receivable	55.5	39.6		Notes payable / shortterm debt	10.5	9.6
Inventories	45.9	42.9		Current maturities of longterm debt	39.9	36.9
Other current assets	6.0	3.0		Other current liabilities	6.0	12.0
Total current assets	171.0	144.0		Total current liabilities	144.0	132.0
LongTerm Assets				LongTerm Liabilities
Land	66.6	62.1		Longterm debt	239.7	168.9
Buildings	109.5	91.5		Capital lease obligations
Equipment	119.1	99.6		Total Debt	239.7	168.9
Less accumulated depreciation	(56.1)	(52.5)		Deferred taxes	22.8	22.2
Net property, plant, and equipment	239.1	200.7		Other longterm liabilities
Goodwill	60.0			Total longterm liabilities	262.5	191.1
Other longterm assets	63.0	42.0		Total liabilities	406.5	323.1
Total longterm assets	362.1	242.7		Stockholders' Equity	126.6	63.6
Total Assets	533.1	386.7		Total liabilities and Stockholders' Equity	533.1	386.7

A) Luther Corporation's total sales for 2019 were $610.1 million, and gross profit was $109.0 million. Accounts payable days for 2019 is closest to:

B) The change in Luther's quick ratio from 2018 to 2019 is closest to

C) Luther Corporation's stock price is $39 per share and the company has 20 million shares outstanding. Its Market value Debt - Equity Ratio for 2019 is closest to: