Smith Company presents the following data for $2003$:

Inventories, beginning of year $ $310,150$

Inventories, end of year $ $340,469$

Cost of goods sold $$2,103,696$

Net Sales $$8,690,150$

The number of days' sales in inventory is:

Question $8$ options:

$1)65\mathrm{.}8$

$2)60\mathrm{.}8$

$3)59\mathrm{.}1$

$4)58\mathrm{.}1$

$5)$ none of the above