54) 54) Kelley, Inc. provided the following account balances for 2018 Cost of Goods Sold (Cost of sales) $1,300,000 Beginning Merchandise Inventory Ending Merchandise Inventory 350,000 330 Calculate the average number of days that inventory was held by Kelley, Inc. during 2018. (Assume 365 days in a year. Round your intermediate calculations and final answer to two decimal places.) A) 191.10 days B) 92.64 days C) 95.55 days D) 98.38 days 55) The petty cash fund had an initial imprest balance of $230. It currently has $15 in cash, $3 in miscellaneous petty cash tickets, and an additional $207 in specific petty cash tickets. The debit to Cash Short &Over would be A) $5 B) $207 C) $210 D) $15 tutod in the entry to record the replenishment of a petty 56)