Natcher Corporations accounts receivable at the end of Year 2 was $129,000 and its accounts receivable at the end of Year 1 was $132,000. The companys inventory at the end of Year 2 was $130,000 and its inventory at the end of Year 1 was $123,000. Sales, all on account, amounted to $1,384,000 in Year 2. Cost of goods sold amounted to $802,000 in Year 2. The companys operating cycle for Year 2 is closest to: (Round your intermediate calculations to 1 decimal place.)

Multiple Choice

45.0 days

68.5 days

64.2 days

92.3 days