Excerpts from Hulkster Company's December 31, 2016 and 2015, financial statements are presented below:

Anouncemeils

Slabus

Modi

Library Resources

Reooke

Tutor.com

Honorlock 1.3

Collaborations

	2016	2015
Accounts receivable	$40,000	$36,000
Merchandise inventory	28,000	35,000
Net sales	190,000	186,000
Cost of goods sold	114,000	108,000
Total assets	425,000	405,000
Total shareholders' equity	240,000	225,000
Net income	32,500	28,000

Hulksters 2016 average days in inventory is (rounded):

O 61 days

0 92 days

O 101 days.

O 90 days.