Data from Estrin Corporation's most recent balance sheet and income statement appear below: This Year Last Year Accounts receivable $ 109,000 $ 106,000 Inventory $ 139,000 $ 158,000 Sales on account $ 787,000 Cost of goods sold $ 501,000 The average sale period for this year is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice 50 days 101 days 45 days 108 days