Financial statements for Maraby Corporation appear below:

Maraby Corporation
Balance Sheet
December 31, Year 2 and Year 1
(dollars in thousands)
	Year 2	Year 1
Current assets:
Cash and marketable securities	$ 220	$ 190
Accounts receivable, net	190	160
Inventory	140	150
Prepaid expenses	70	80
Total current assets	620	580
Noncurrent assets:
Plant & equipment, net	1,180	1,150
Total assets	$ 1,800	$ 1,730
Current liabilities:
Accounts payable	$ 100	$ 120
Accrued liabilities	100	70
Notes payable, short term	160	160
Total current liabilities	360	350
Noncurrent liabilities:
Bonds payable	450	500
Total liabilities	810	850
Stockholders' equity:
Common stock, $5 par	160	160
Additional paid-in capital	200	200
Retained earnings	630	520
Total stockholders' equity	990	880
Total liabilities & stockholders' equity	$ 1,800	$ 1,730

Maraby Corporation
Income Statement
For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account)	$ 1,960
Cost of goods sold	1,370
Gross margin	590
Selling and administrative expense	230
Net operating income	360
Interest expense	50
Net income before taxes	310
Income taxes (30%)	93
Net income	$ 217

Maraby Corporation's average sale period for Year 2 was closest to: (Round your intermediate calculations to 1 decimal place.)