The following company information is available:

Average accounts receivable $ 200,000

Average inventories 130,000

Average accounts payable 140,000

Net sales 10,000,000

Cost of goods sold 1,800,000

Purchases 1,140,000

What is the company's operating cycle (in days)? (Assume all sales are made on credit. Round your answer to the nearest day.)

A. 7 days

B. 26 days

C. 5 days

D. 34 days