Nobell Ltd Provides the Following Data Calculate Days' Sales in Inventory for 2017

Nobell Ltd provides the following data:
$\begin{array}{|l|l|l|}\hline&2017&2016\\\hline \text { Cash } & \$ 25,000 & \$ 23,000 \\\hline \text { Accounts receivable, net } & 31,000 & 40,000 \\\hline \text { Inventory } & 58,000 & 27,000 \\\hline \text { Property, plant and equipment, net } & 128,000 & 90,000 \\\hline \text { Total assets } & \$ 242,000 & \$ 180,000 \\\hline\end{array}$
$$\begin{array} { | l | l | } \hline \text { Net credit sales } & \$ 290,000 \\\hline \text { Cost of sales } & ( 140,000 ) \\\hline \text { Gross profit } & \$ 150,000 \\\hline\end{array}$$
Calculate days' sales in inventory for 2017.

A) 53.49
B) 70.39
C) 110.94
D) 151.21