While analyzing Winter Company's 20Y1 and 20Y2 financial statements, you note the following: (000s omitted) 201 202 $9,600 $ 8,000 5.000 Sales Cost of goods sold Gross profit 6.500 3,000 3,100 SG&A expenses 1,800 2,000 $ 600 Accounts receivable $750 Inventory 800 1,040 Accounts payable 400 620 Approximately how much of the increase Winter Company's inventory days on hand? Winter's inventory is due to a lengthening of ($12,000) $0 ($40,000) ($140,000)