The Blue Star Has Sales of $387,000, Costs of Goods

The Blue Star has sales of $387,000, costs of goods sold of $259,000, average accounts receivable of $9,800, and average accounts payable of $12,600. How long does it take for the firm's credit customers to pay for their purchases?

A) 7.67 days
B) 8.78 days
C) 9.24 days
D) 11.88 days
E) 13.81 days