Harder Company had the following inventory balances at the end of 2021 and 2022 : 2021$16,000 2022$20,000 Harder had sales in 2022 of $420,000 and cost of goods sold of $240,000. What is Harder Company's days to sell ratio for 2022? a. 30.42 days b. 12 days c. 23.33 days d. 27.38 days