The 2015 and 2016 balance sheets for Shadow Industries showed Cash of $ 7,800 and $ 9,300 respectively, Accounts Receivable of $ 12,000 and $ 14,000, respectively, Inventory of $ 13,000 and $ 10,000, respectively, and Accounts Payable of $ 5,200 and $ 7,200, respectively. Its 2016 Income Statement showed Net Sales of $ 106,000, Cost of Goods Sold of $ 60,000, and Net Income of $ 23,000. (Assume all Sales are credit sales. Round any intermediary calculations to two decimal places and your final answer to the nearest? day.)

A.13days.

B. 152 days.

C. 63days.

D. 77days