No excel please, Thank You!

Last year, Wilson's had credit sales of $927,000 and cost of goods sold of $762,000. The beginning of the year inventory was $138,000 and the end of the year inventory was $154,300. If the accounts receivables average $87,400, what is the operating cycle? 88.23 days 104.42 days 78.60 days 70.01 days 92.09 days