MC Qu.83 Anthony Thomas Candies... Anthony Thomas Candies (ATC) reported the following financial data for 2018 and 2017: 2018 2017 Sales $312,000 $291,0e0 Sales returns and allowances 8,800 4,400 $286, 600 $303, 200 Net sales Cost of goods sold: Inventory, January 1 18,000 57,000 Net purchases 132, 00 139,000 Goods available for sale 189,000 157,000 Inventory, December 31 Cost of goods sold 74,000 57,000 115,000 100, Gross profit $188,200 $186,600 The average days inventory for ATC (rounded) for 2018 is