The 2013 and 2014 Partial Balance Sheets for Ottoman Industries

The 2013 and 2014 partial balance sheets for Ottoman Industries is shown below.
$$\begin{array}{lrr} & \underline{2013} & \underline{2014} \\\text { Current Assets } & & \\\text {~~ Cash } & \$ 16,000 & \$ 14,000 \\\text {~~ Accounts Receivable, net } & 20,000 & 24,000 \\\text { ~~Inventory } & \underline{30,000} & \underline{28,000} \\\text { Total Current Assets } & 66,000 & 66,000 \\\text { Plant \& Equipment, net } & \underline{60,000} & \underline{40,000} \\\text { Total Assets } & \underline{\underline{126,000}} & \underline{\underline{106,000}}\end{array}$$ Sales revenue for Ottoman was $120,000 for 2013 and $114,000 for 2014 while cost of goods sold was $82,400 for 2013 and $72,500 for 2014.
What is the average days to sell inventory for 2014?

A) 133 days
B) 137 days
C) 141 days
D) 146 days