Based on the Following Data for the Current Year, What

Based on the following data for the current year, what is the days' sales in inventory (rounded to the next whole day) ? ? $$\begin{array} { l r } \text { Net sales on account during the year } & \$ 1,204,000 \\\text { Cost of merchandise sold during the year } & 630,000 \\\text { Accounts receivable, beginning of year } & 75,000 \\\text { Accounts receivable, end of year } & 85,000 \\\text { Inventory, beginning of year } & 81,600 \\\text { Inventory, end of year } & 98,600\end{array}$$

A) 58
B) 30
C) 48
D) 53