Kelley, Inc Calculate the Average Number of Days That Inventory Was Held

Kelley, Inc. provided the following account balances for 2018: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Sold (Cost of sales) } & \$ 1,300,000 \\\hline \text { Beginning Merchandise Inventory } & 330,000 \\\hline \text { Ending Merchandise Inventory } & 350,000 \\\hline\end{array}$$ Calculate the average number of days that inventory was held by Kelley, Inc. during 2018. (Assume 365 days in a year. Round your intermediate calculations and final answer to two decimal places.)

A) 191.10 days
B) 98.38 days
C) 92.64 days
D) 95.55 days