StarrKnight Corporation's Statement of Financial Position and Income Statement as Shown

StarrKnight Corporation's Statement of financial position and Income Statement as shown below: Statement Of Financial Position(in
thousands of pounds)
$\begin{array}{|l|l|l|}\hline \text { Assets } & 2009 & 2008 \\\hline \text { Curent Assets } & & \\\hline \text { Cash } & £ 21,113 & £ 19,930 \\\hline \text { Receivables } & 7,336 & 3,275 \\\hline \text { Inventories } & 25,135 & 24,270 \\\hline \text { Total } & £ 53,584 & £ 47,475 \\\hline & & \\\hline \text { Fixed Assets } & 25,767 & 19,720 \\\hline \text { Total Assets } & £79,351 & £ 67,195 \\\hline & & \\\hline \text { Liabilities } & 2009 & 2008 \\\hline \text { Current Liabilities } & & \\\hline \text { Trade Payables } & £ 9,493 & £ 7,273 \\\hline \text { Notes Payable } & 429 & 416 \\\hline \text { Other } & 3,990 & 3,180 \\\hline \text { Total } & £ 13,912 & £ 10,869 \\\hline & & \\\hline \text { Longterm Liabilities } & 7,796 & 6,088 \\\hline \text { Stockholder'sEquity } & 57,643 & 50,238 \\\hline \text { Total Liability and Equity } & £ 79,351 & £ 67,195 \\\hline\end{array}$ Net Income(in thousands of
pounds)
$\begin{array}{|l|l|l|}\hline & 2009 & 2008 \\\hline \text { Net Sales } & £ 113,260 & £ 96,695 \\\hline \text { Cost of GoodsSold } & 75,586 & 65,039 \\\hline \text { Other Operating Expenses } & 25,832 & 26,208 \\\hline \text { Operating Profit } & £ 6,676 & £ 5,448 \\\hline & & \\\hline \text { Other Income } & 7,061 & 6,280 \\\hline \text { Interest } & 658 & 520 \\\hline \text { Tax } & 3,924 & 3,362 \\\hline & & \\\hline \text { Net Profit } & £ 9,155 & £ 7,846 \\\hline \text { Dividends } & £ 460 & £ 441 \\\hline \text { Retained Earnings } & £ 8,695 & £ 7,405 \\\hline & & \\\hline\end{array}$
(all sales and purchases are
credit) StarrKnight Corporation's days in payables for 2009 is (use average payables) _________ .

A) 35.13 days
B) 40.46 days
C) 40.82 days
D) 45.85 days
E) 47.10 days