JBK Corp has $450,000 of sales, $100,000 of inventories, $80,000 of receivables, and $70,000 of payables. Its cost of goods sold is 60% of sales. Assume a 365-day year, what is JBK's inventory conversion period? O A. 160.44 O B. 139.46 O C. 153.79 D. 148.62 o E. 135.19