Based on the following data for the current year, what is the days' sales in inventory?

Line Item Description	Amount
Sales on account during year	$480,825
Cost of goods sold during year	202,529
Accounts receivable, beginning of year	44,167
Accounts receivable, end of year	48,949
Inventory, beginning of year	39,304
Inventory, end of year	44,222

Assume 365 days a year. Do not round interim calculations. Round your final answer up to the nearest whole day.

a.365

b.75

c.5

d.84