2. Lavalan Industries has sales of $46,230, costs of goods sold of $27,742.50, inventory of $675, and accounts receivable of $2,300. How many days, on average, does it take Lavalan Industries to sell the inventory and collect the payment on the sale? A. 9.28 days B. 21.00 days C. 27.04 days D. 36.67 days E. 61.20 days