Tinker's 2014 cost of goods sold was $920,000 and 2013 cost of goods sold was $940,000. The inventory at the end of 2014 was $205,000 and $225,000 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.)

81.33 days

87.37 days

85.30 days

83.48 days