HG Livery Supply Had a Beginning Accounts Payable Balance of $57,300

HG Livery Supply had a beginning accounts payable balance of $57,300 and an ending accounts payable balance of $55,100. Sales for the period were $610,000 and costs of goods sold were $442,000. What is the payables turnover rate?

A) 7.86 times
B) 8.39 times
C) 9.02 times
D) 9.86 times
E) 10.85 times