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.	70.01 days
	B.	104.42 days
	C.	92.09 days
	D.	78.60 days
	E.	88.23 days