Ribaudo Corporation has provided the following financial data from its balance sheet and income statement:Megan Corporation's net income last year was $$98,000.$ Changes in the compony's balance sheet accounts for the year appeor below:

$\backslash$table$[[,\backslash$table$[[$Increases$],[($Decreases$)]]],[$Asset and Contra$-$Asset Accounts:,$$(3,\backslash$theta $\backslash$theta $\backslash$theta $)],[$Cash and cash equivalents,$$(14,\backslash$theta $\backslash$theta $\backslash$theta $)],[$Accounts receivable,$$3,\backslash$theta $\backslash$theta $\backslash$theta $],[$Inventory$,$$$(7,\backslash$theta $\backslash$theta $\backslash$theta $)],[$Prepaid expenses,$$8\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $],[$Long$-$term investments,$$55,\backslash$theta $\backslash$theta $\backslash$theta $],[$Property$,$ plant, and equipment,$$58,\backslash$theta $\backslash$theta $\backslash$theta $],[$Accumulated depreciation,$],[$Liability and Equity Accounts:,$$0],[$Accounts payable,$$15,\backslash$theta $\backslash$theta $\backslash$theta $],[$Accrued liabilities,$$(11,\backslash$theta $\backslash$theta $\backslash$theta $)],[$Income taxes payable,$$(3\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $)],[$Bonds payable,$$2\backslash$theta $,\backslash$theta $\backslash$theta $\backslash$theta $],[$Common stock,$$62,\backslash$theta $\backslash$theta $\backslash$theta $],[$Retained earnings,$]]$

The free cash flow for the yeor was:

Multiple Choice

$$97,000$

$$123,000$

$$269,000$

$$142,000$

The company's average sale period for Year $2$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$198\mathrm{.}1$ days

$48\mathrm{.}9$ days

$90\mathrm{.}1$ days

$91\mathrm{.}9$ days