Refer to the following selected financial information from Fennie's, LLC. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.)

	Year 2	Year 1
Cash	$ 39,200	$ 33,950
Short-term investments	107,000	68,500
Accounts receivable, net	94,000	88,000
Merchandise inventory	129,500	133,500
Prepaid expenses	13,800	11,400
Plant assets	396,500	346,500
Accounts payable	104,900	116,300
Net sales	719,500	684,500
Cost of goods sold	398,500	383,500

46.1 days.

47.7 days.

86.1 days.

54.3 days.

118.6 days.