Ribaudo Corporation has provided the following financial data from its balance sheet and income statement:

	Year 2	Year 1
Cash	$74,000	$130,000
Accounts receivable	$255,000	$240,000
Inventory	$173,000	$180,000
Total current assets	$564,000	$610,000
Total assets	$1,350,000	$1,330,000
Accounts payable	$170,000	$160,000
Total liabilities	$633,000	$620,000
Total stockholders' equity	$717,000	$710,000
Sales (all on account)	$1,290,000
Cost of goods sold	$700,000

The company's operating cycle for Year 2 is closest to:

95.9 days

75.3 days

162.0 days

9.2 days