Natcher Corporations accounts receivable at the end of Year 2 was $128,000 and its accounts receivable at the end of Year 1 was $131,000. The companys inventory at the end of Year 2 was $128,000 and its inventory at the end of Year 1 was $122,000. Sales, all on account, amounted to $1,382,000 in Year 2. Cost of goods sold amounted to $801,000 in Year 2. The companys operating cycle for Year 2 is closest to:

• A) 44.8 days

• B) 67.7 days

• C) 63.4 days

• D) 91.1 days