he following end-of-year data are for Bernie Company.

Capital Stock 940

Cost of Goods Sold 900

Property, Plant, and Equipment (net) 700

Retained Earnings (110)

Sales 1,500

Accounts Payable ???

Accounts Receivable 190

Inventory ????

Long-term Debt 1,500

Net Income 140

Cash 50

Total Current Assets 1,840

Note: All asset, liability, and equity categories are listed. The retained earnings amount reported is as of the END of the year (after the closing entries have been made) and is a NEGATIVE amount

Compute NUMBER OF DAYS IN INVENTORY. Note: If you need to compute the average balance for any account, assume that the beginning-of-year balance is the same as the end-of-year balance reported above.

		205.3 days
		648.9 days
		46.2 days
		973.3 days
		43.3 days
		64.9 days
		77.1 days
		389.3 days