The following information was available for Sheffield Corp. at December 31, 2017: beginning inventory $92000; ending inventory $120000; cost of goods sold $616000; and sales $824000. Sheffield days in inventory (rounded) in 2017 was(Round intermediate calculation to 1 decimal place, e.g. 1.2.)

A. 46.8 days.

B. 71.6 days.

C. 54.5 days.

D. 62.9 days.

I need this back today October 23rd, 2017