The following data are for Harris Company: Accounts Payable $660 Accounts Receivable 150 Capital Stock 1,480 Cash 870 Cost of Goods Sold 3,200 Inventory 1,400 Long-term Debt 4.000 Net Income 270 Property, Plant, and Equipment (net) 1,500 Retained Earnings (270) Sales 1,200 Note: The retained earnings amount reported is as of the END of the year (after the closing entries have been made) and is a NEGATIVE amount. Compute Number of Days' Sales in Inventory. Note: If you need to compute the average balance for any account, assume that the beginning-of-year balance is the same as the end-of-year balance reported above. 30.80 days 159.69 days O 973.33 days 136.88 70.39 days 834.29 days O 45.63 days