Pretty,Inc Calculate Days' Sales in Inventory for 2017

Pretty,Inc.provides the following data: $$\begin{array} { | l | r | r | } \hline & 2017 & \underline { 2016 } \\\hline \text { Cash } & \$ 28,000 & \$ 21,000 \\\hline \text { Accounts Receivable, Net } & 40,000 & 40,000 \\\hline \text { Merchandise Inventory } & 53,000 & 30,000 \\\hline \text { Property, Plant, and Equipment, Net } & \underline { 124,000 } & \underline { 91,000 } \\\hline \text { Total Assets } & \$ 245,000 & \$ 182,000 \\\hline\end{array}$$ $$\begin{array} { | l | r | } \hline \text { Net Credit Sales } & \$ 240,000 \\\hline \text { Cost of Goods Sold } & ( 130,000 \\\hline \text { Gross Profit } & \$ 110,000 \\\hline\end{array}$$ Calculate days' sales in inventory for 2017.(Round any intermediate calculations and your final answer to two decimal places. )

A) 84.23
B) 148.81
C) 63.11
D) 116.61