Keys International Inc. has the following data: Annual sales = $1,500,000; Cost of goods sold = $1,000,000; Inventories = $250,000; Accounts receivable = $200,000; and Accounts payable = $175,000. Based on a 365-day year, what is Keys' CCC?

a. 100.18 days

b. 66.92 days

c. 50.15 days

d. 76.04 days

e. 139.92 days

Please show your work.