Corona Company's balance sheet accounts follow:

At December 31	2014	2013	2012
Assets
Cash	$38,474	$43,775	$43,800
Accounts receivable, net	90,640	66,607	53,770
Merchandise inventory	107,726	86,103	58,713
Prepaid expenses	20,936	20,711	16,047
Plant assets, net	254,460	231,544	212,160
Total assets	$512,236	$448,740	$384,490
Liabilities and Equity
Accounts payable	$127,270	$86,347	$61,473
Long-term notes payable secured by mortgages on plant assets	105,003	107,031	89,653
Common stock, $10 par value	168,500	168,500	168,500
Retained earnings	111,463	86,862	64,864
Total liabilities and equity	$512,236	$448,740	$384,490
What is Corona Company's days' sales in inventory ratio for 2014, assuming net sales and gross profit for the period were $1,385,205, $989,237 respectively what is the correct answer 61.40 99.30 54.12 79.37 83.55