smith Company presents the following data for 2012 . $ 310,150 Inventories , beginning of year Inventories , end of year 340,469 Cost of Goods Sold 2, 103, 6 Net Sales 8, 690, 150 The number of days ' sales in inventory is : Select one : a . 60.8 b . 58.1 65.8 d . 59.1