Tinker's 2014 cost of goods sold was $800,000 and 2013 cost of goods sold was $820,000. The inventory at the end of 2014 was $193,000 and $213,000 at the end of 2013. Tinkers average number of days to sell its inventory during 2014 is closest to: (Use 365 days a year. Do not round intermediate calculations.) 88.06 days 94.81 days 92.62 days 90.36 days