Natcher Corporation's accounts receivable at the end of Year 2 was $134,000 and its accounts receivable at the end of Year 1 was $138,000. The company's inventory at the end of Year 2 was $136,000 and its inventory at the end of Year 1 was $128,000. Sales, all on account, amounted to $1,390,000 in Year 2. Cost of goods sold amounted to $806,000 in Year 2. The company's operating cycle for Year 2 is closest to: (Assume 365 days a year. Round your intermediate calculations to 1 decimal place.)

70.0 days

65.9 days

95.6 days

46.0 days