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Anthony Thomas Candies (ATC) reported the following financial data for 2021 and 2020: 2021 $322,000 7,200 $314,800 2020 $289,000 5,800 $283,200 Sales Sales returns and allowances Net sales Cost of goods sold: Inventory, January 1 Net purchases Goods available for sale Inventory, December 31 Cost of goods sold Gross profit 50,000 144,000 194,000 60,000 134,000 $180,800 26,000 127,000 153,000 50,000 103,000 $180,200 The average days inventory for ATC (rounded) for 2021 is: (Round your intermediate calculations to two decimal places. Round your final answer to the nearest whole number.) Multiple Choice 150 days. 213 days. 210 days. Less than 100 days