Firth Company's annual report shows an average inventory balance of $40,000 and cost of goods sold of $200,000. Total assets amounts to $400,000 and liabilities amount to $100,000. Based on this information(Treat any partial day as a whole day)

a. The average number of days to sell inventory is 35.

b. The average number of days to sell inventory is 73.

c. the inventory turnover is 10.

d. the inventory turnover is 2.5.