Sellograph Corporation Reports Sales of $10M for Year 2, with a Gross

Sellograph Corporation reports sales of $10M for Year 2, with a gross profit margin of 40%. 20% of Sellograph's sales are on credit.
$$\begin{array} { | l | r | r | } \hline & \text { Year 1 } & \text { Year 2 } \\\hline \text { Accounts receivable } & \$ 150,000 & \$ 170,000 \\\hline \text { Inventory } & 900,000 & 1,000,000 \\\hline \text { Accounts payable } & 1,100,000 & 1,200,000 \\\hline\end{array}$$
-Accounts payable days outstanding at the end of Year 2 is closest to:

A) 57.0 days
B) 69.0 days
C) 72.0 days
D) 43.2 days