Carey's Department Store Had Net Sales of $20 Million and Cost

Carey's Department Store had net sales of $20 million and cost of goods sold of $16 million for the year.The beginning inventory for the year was $3 million.The ending inventory for the year was $5 million.What was the days' inventory outstanding? (Round any intermediary calculations to two decimal places and your final answer to the nearest day. )

A) 23 days
B) 122 days
C) 91 days
D) 73 days