Natcher Corporations accounts receivable at the end of Year 2 was $142,000 and its accounts receivable at the end of Year 1 was $149,000. The companys inventory at the end of Year 2 was $146,000 and its inventory at the end of Year 1 was $138,000. Sales, all on account, amounted to $1,399,000 in Year 2. Cost of goods sold amounted to $818,000 in Year 2. The companys operating cycle for Year 2 is closest to: (Round your intermediate calculations to 1 decimal place.)

• 47.6 days

• 72.5 days

• 68.7 days

• 100.9