Selected financial data for Link, Inc. follows: ($ in thousands) 2011 2012 Sales $160,835 $274,219 Cost of goods sold $141,829 $209,628 Net income -$91,432 -$257,981 Cash flow from operations -$35,831 -$12,538 Balance Sheet Cash $236,307 $164,952 Marketable securities $209,670 $22,638 Accounts receivable $12,645 $21,655 Inventories $3,971 $40,556 Total current assets $462,593 $249,801 Accounts payable $17,735 $13,962 Accrued liabilities $27,184 $76,596 Total current liabilities $44,919 $90,558 Assume a 365-day year for your calculations. The payables period in days, based on cost of goods sold, at the end of 2012 is O 5.2 24.3 28.8 35.7 None of the above