Please show steps

$10,000 Balance Sheet Cole Eagan Enterprises December 31, 2013 $4,500 Accounts Payable Notes Payable Accruals Total Current Liabilities Long-Term Debt Stockholders' Equity Total Liabilities & S.E. Cash Accounts Receivable Inventory Total Current Assets Net Fixed Assets Total Assets 1,000 Information supporting the table above is below and is used to answer the question. Sales totaled $110,000 Cost of goods sold was $82,500 Inventory days on hand was 120 The average collection period was 65 days . Inventory for Cole Eagan in 2013 was (see table above) a) $36,164 b) $32,448 c) $27,123 Od) $ 9,167