Agnes Company reported the following data:.

Quick assets	$65,000
Current assets	160,000
Total liabilities	310,000
Average net receivables	13,600
Beginning inventory	48,000
Long-term liabilities	210,000
Net credit sales	136,000
Cost of goods sold	94,000
Ending inventory	56,000

What was the average number of days to sell inventory? (Round intermediate computations to two decimal places. Assume 365 days in a year.)

139.56

186.38

201.66

217.45