The following balance sheet information is provided for Patton Company:

Assets	Year 2				Year 1
Cash	$	3,500			$	3,100
Accounts receivable	$	13,000			$	15,000
Inventory	$	31,500			$	38,500

Assuming Year 2 cost of goods sold is $375,000, what are the companys average days to sell inventory? (Use 365 days in a year. Do not round your intermediate calculations.)

Multiple Choice

34.07 days

30.66 days

37.47 days

55.00 days