Greg's Bakery has the following accounts and amounts for 2013. Based on this information, what is Greg's average days in inventory for 2013?

Account Title	Balance
Accounts receivable, 1/1	55,000
Cost of goods sold	105,000
Sales revenue	265,000
Accounts receivable, 12/31	22,500
Total assets, 1/1	210,000
Inventory, 12/31	12,450
Total assets, 12/31	142,500
Inventory, 1/1	20,500

(Round your inventory turnover ratio to 2 decimal places. Round your answer to the nearest day.)

57 days.

44 days.

28 days.

71 days.