Based on the following data for the current year, what is the number of days' sales in inventory? Assume 365 days a year.

Sales on account during year	$407,441
Cost of merchandise sold during year	167,766
Accounts receivable, beginning of year	44,147
Accounts receivable, end of year	54,314
Merchandise inventory, beginning of year	33,828
Merchandise inventory, end of year	43,212

Round your intermediate calculations to the nearest dollar. When required, round your answer to the whole number.

a.84 days

b.167 days

c.74 days

d.94 days