James, Inc. provides the following data: Cash Accounts Receivable, Net Merchandise Inventory Property, Plant, and Equipment, Net 2025 $138,000 75,000 50,000 125,000 2024 $123,000 51,000 45,000 94,000 For the year ending December 31, 2025: Net Sales Revenue $450,000 Cost of Goods Sold (350,000) Gross Profit $100,000 Calculate the number of dauelcalae in invanten, for 2005 (Ilea 265 dave for anualulatione O A. 172.99 days B. 52.14 days C. 49.53 days D. 51.12 days Calculate the number of days' sales in inventory for 2025. (Use 365 days for any calculations.) O A. 172.99 days OB. 52.14 days C. 49.53 days D. 51.12 days