The Following Data Is Available for Tommy's Toys for the Years

The following data is available for Tommy's Toys for the years 2008 through 2011:
$\begin{array}{lcccc}& \underline{2011} & \underline{2010} & \underline{2009} & \underline{2008} \\\text { Cost of goods sold } & \$ 7,506 & \$ 7,646 & \$ 7,799 & \$ 7,815 \\\text { Accounts payable }& \$ 1,023 & \$ 1,022 & \$ 878 & \$ 896\end{array}$

A. Calculate the accounts payable turnover ratio for the following years:
1. 2011
2. 2010
3. 2009
B. Calculate the number of days it is taking Tommy's Toys to pay their vendors (assume a 365 day year):
1. 2011
2. 2010
3. 2009
C. Explain whether Tommy's Toys is doing a better job of paying their vendors in a timely manner.