Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2021 $ 72,000 44,000 285,200 146,000 457,000 272,000 56,500 2020 $ 52,000 67,000 270,000 124,000 421,000 241,000 44,000 Hulkster's 2021 average days in Inventory is (rounded): (Round your Intermediate calculations to 2 decimal places.) Multiple Choice 68 days. 139 days. 139 days. 110 days