The following balance sheet information is provided for Patton Company:

Assets	Year 2	Year 1
Cash	$4,300	$3,900
Accounts receivable	$13,800	$15,800
Inventory	$39,500	$46,500

Assuming Year 2 cost of goods sold is $383,000, what is the companys average days to sell inventory? (Use 365 days in a year. Do not round your intermediate calculations.)

Multiple Choice

40.98 days

37.64 days

44.31 days

56.00 days