The following information was available for Skysong, Inc. at December 31,2017 : beginning inventory $99000; ending inventory $86000; cost of goods sold $843600; and sales $1072000. Skysong days in inventory in 2017 was (Use 365 days for calculation. Round inventory tumover ratio to 2 decimal places, e.8. 12.25.) 42.8 days. 40.0 days. 31.5 days. 37.2 days