If you purchased inventory on credit with terms of 2% 10 net 30, which of the following terms would be best for delaying payments?

The option indicating terms of 2% 10 net 45 is the best for delaying payments because it extends the payment period to 45 days, compared to the original 30-day period established by the initial terms of 2% 10 net 30. This gives the buyer additional time to manage cash flow effectively before settling the account.

The key benefits of having extended payment terms include the ability to retain cash for a longer period, which can be advantageous for covering other expenses or reinvesting in the business. The extended payment timeline allows for better financial planning and can lead to improved liquidity for the business.

In contrast, the other choices either do not extend the payment period or involve a reduced payment timeline, which would not effectively support a strategy of delaying payments. Therefore, selecting terms that increase the timeframe before payment is required is critical for managing small business finances efficiently.