Agnes Company reported the following data:.

Quick assets	$53,000
Current assets	148,000
Total liabilities	298,000
Average net receivables	13,800
Beginning inventory	36,000
Long-term liabilities	198,000
Net credit sales	124,000
Cost of goods sold	82,000
Ending inventory	44,000

What was the average number of days to sell inventory?

A. 178.05

B. 117.74

C. 195.85

D. 160.24