Excerpts from Hulkster Company's December 31, 2018 and 2017, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2018 $ 40,000 $ 28,000 190,000 114,000 425,000 240,000 32,500 2017 $ 36,000 35,000 186,000 108,000 405,000 225,000 28,000 Hulkster's 2018 average days in inventory is (rounded): 61 days. 92 days. 101 days. 90 days