19. Scribble, Inc. has sales of $93,000 and cost of goods sold of $77,000. The firm had a beginning inventory of $23,000 and an ending inventory of $25,000. What is the length of the days' sales in inventory? (Round your answer to 2 decimal places.)

a. 98.12 days

b. 118.51 days

c. 90.27 days

d. 109.03 days