27. The January 28, 2017 (fiscal year 2016) financial statements of Caleres, Inc. reported the following information (in thousands): Cost of sales Inventories, net LIFO reserve 2016 $1,517,397 585,764 4,345 2015 $1,529,527 546,745 4,094 The 2016 average days inventory outstanding is: A) 136.2 days B) 133.9 days C) 121.5 days D) 49.6 days E) None of the above 28. InterTech Corporation recorded pretax restructuring charges of $1,033.5 million in 2017. The charges consisted of asset write-downs of $681 million, costs associated with exit or disposal activities of $99 million, and employee severance costs of $253.5 million. The company paid $108 million cash to settle these restructuring charges during the year (2017). At year end, the restructuring accrual associated with these charges was: A) $1,033.5 million B) $ 326.0 million C) $ 253.5 million D) $244.5 million E) There is not enough information to determine the amount