Last year, Wilson's had credit sales of $927,000 and cost of goods sold of $762,000. The beginning of the year inventory was $138,000 and the end of the year inventory was $154,300. If the accounts receivables average $87,400, what is the operating cycle (using average inventories during the year)?

A. 88.23 days

B. 70.01 days

C. 92.09 days

D. 78.60 days

E.104.42 days