Pretty, Inc. provides the following data:

	2017	2016
Cash	$28,000	$21,000
Accounts Receivable, Net	40,000	40,000
Merchandise Inventory	53,000	30,000
Property, Plant, and Equipment, Net	124,000	91,000
Total Assets	$245,000	$182,000

Net Credit Sales	$240,000
Cost of Goods Sold	(130,000)
Gross Profit	$110,000

Calculate days' sales in inventory for 2017. (Round any intermediate calculations and your final answer to two decimal places.)

A.84.23

B.116.61

C.63.11

D.148.81