The 2015 and 2016 balance sheets for Steele Electric showed Cash of $6500 and $8000 respectively, Accounts Receivable of $17,000 and $20,000, respectively, Inventory of $12,500 and $9500, respectively, and Accounts Payable of $4700 and $7700, respectively. Its 2016 Income Statement showed Net Sales of $120,000, Cost of Goods Sold of $59,000, and Net Income of $33,000. The cash conversion cycle for 2016 was: (Assume all Sales are credit sales. Round any intermediary calculations to two decimal places and your final answer to the nearest day.)

A.

68 days.

B.

50 days.

C.

86 days.

D.

27 days.