You are analyzing the accounts payable days of two e-commerce giants, Amazon.com, Inc. and Alibaba Group Holding Limited, for the fiscal year 2023.

Requirements:

1. Amazon reported accounts payable of $20 billion and cost of goods sold (COGS) of $100 billion for the fiscal year 2023. Alibaba reported accounts payable of $15 billion and COGS of $80 billion during the same period.
2. Calculate the accounts payable days for both Amazon and Alibaba.
3. Compare the accounts payable days of Amazon and Alibaba and discuss their payment practices and supplier relationships.