Tinkers cost of goods sold in the year of sale (2016) was $760,000 and 2015 cost of goods sold was $780,000. The inventory at the end of 2016 was $189,000 and at the end of 2015 the inventory was $209,000. Tinkers average number of days to sell its inventory during 2016 is closest to: (Use 365 days a year. Do not round intermediate calculations.)

95.57 days

97.8 days

90.77 days

93.12 days