Which is the correct answer and why?

Thanks.

Determine the value of Accounts Payable given the following information: Data: Average Inventory Average AR Average AP Sales COGS Cash Conversion Cycle Inventory Period Receivable Period 3,000.00 5,000.00 2 40,000.00 30,000.00 64.48 36.50 45.63 $3,450 $1,450 $2,450 $4,450