Tinkers cost of goods sold in the year of sale (2016) was $940,000 and 2015 cost of goods sold was $960,000. The inventory at the end of 2016 was $207,000 and at the end of 2015 the inventory was $227,000. Tinkers average number of days to sell its inventory during 2016 is closest to: (Use 365 days a year. Do not round intermediate calculations.)

80.38 days

84.26 days

86.31 days

82.51 days