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the known December 31, 2016 inventory balance was 15,660, and the known inventory balance was 15,660. Would the average be taken of those two in

the known December 31, 2016 inventory balance was 15,660, and the known inventory balance was 15,660. Would the average be taken of those two in the 2017 calculation for days sales in inventory or would 2016 be excluded because we only know the 2017 cost of goods sold

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