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

Sales on account during year	$555,522
Cost of goods sold during year	180,098
Accounts receivable, beginning of year	42,464
Accounts receivable, end of year	45,385
Inventory, beginning of year	31,136
Inventory, end of year	37,737

Do not round interim calculations. Round your final answer up to the nearest whole day.

a.70

b.365

c.5

d.89