James, Inc. provides the following data: Cash Accounts Receivable, Net Merchandise Inventory 2025 $136,000 2024 $121,000 81,000 56,000 48,000 46,000 Property, Plant, and Equipment, Net 123,000 93,000 For the year ending December 31, 2025: Net Sales Revenue $452,000 Cost of Goods Sold (325,000) Gross Profit $127,000 Calculate the number of days' sales in inventory for 2025. (Use 365 days for any calculations.) OA. 135.19 days B. 52.82 days OC. 55.3 days OD. 53.91 days