Anthony Thomas Candies (ATC) reported the following financial data for 2018 and 2017:

	2018				2017
Sales	$	319,000			$	302,000
Sales returns and allowances		7,700				4,200
Net sales	$	311,300			$	297,800
Cost of goods sold:
Inventory, January 1		59,000				19,000
Net purchases		150,000				142,000
Goods available for sale		209,000				161,000
Inventory, December 31		62,000				59,000
Cost of goods sold		147,000				102,000
Gross profit	$	164,300			$	195,800

The average days inventory for ATC (rounded) for 2018 is:

Multiple Choice

• 204 days.

• 210 days.

• Less than 100 days.

• 150 days.