Assuming a 365 day year, which firm has the lowest sales-to-asset ratio? 

• Firm A- with total asset of 300,000 and 90 days total sales.
• Firm B with total assets of 250,000 and 75 days sales.
• Firm C with total asset of 190,000 and 90 days total sales.
• Firm D with 900,000 total assets and 90 days total sales.