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Whos is they referred to in the following quotation? they also established a number system based on six, dividing the hour into 60 minutes and the circle into 360 degrees as we still do todaya. the akkadiansb. the sumeriansc. the Babyloniansd. the assyrians

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Answer is c. Babylonians
The babylonians created both the number system and split the circle into 360 degrees. This is referred to as the Sexagesimal system which counts in 60s. Their ideas came from the Sumerians who experimented with sundials in earlier times.
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