Determine the Value of Accounts Payable Given the Following Information

Determine the value of Accounts Payable given the following information: $$\begin{array} { | l | c | } \hline { \text { Data: } } & \\\hline \text { Average Irveritory } & 3,000.00 \\\hline \text { Average AR } & 5,000.00 \\\hline \text { Average AP } & ? \\\hline \text { sales } & 40,000.00 \\\hline \text { COGs } & 30,000.00 \\\hline \text { Cash Corversion Cycle } & 64.48 \\\hline \text { Irventory Period } & 36.50 \\\hline \text { Receivable Period } & 45.63 \\\hline\end{array}$$

A) $4,450
B) $3,450
C) $2,450
D) $1,450