Using the following financial statement information,

Balance Sheet as of December 31, 2013

Cash $ 50

Marketable securities 50

Accounts receivable 100

Inventory 150

Equipment 100

Buildings 200

Land 150

Total assets 800

Accounts payable $ 100

Wages payable 50

Long-term debt 250

Common stock 100

Retained earnings 300

Total liabilities and equity $ 800

Income Statement December 31st, 2013

Sales $3,500

Cost of goods sold 1,700

General, selling, and administration expenses 800

Interest 400

Earnings before taxes $ 600

Tax 300

Net income $ 300

the days sales in inventory is closest to:

a- 75.2

b- 32.2

c- 15.6

d- 68.4