Tinkers cost of goods sold in the year of sale (2016) was $770,000 and 2015 cost of goods sold was $790,000. The inventory at the end of 2016 was $190,000 and at the end of 2015 the inventory was $210,000. Tinkers average number of days to sell its inventory during 2016 is closest to: (Use 365 days a year. Do not round intermediate calculations.)

92.41 days

90.06 days

97.03 days

94.81 days