Based on the following data for the current year, what is the number of days' sales in inventory (rounded to one decimal place)? Assume 365 days a year.

Sales on account during year	$515,665
Cost of goods sold during year	181,791
Accounts receivable, beginning of year	44,886
Accounts receivable, end of year	53,916
Inventory, beginning of year	35,944
Inventory, end of year	44,470

a.89.3

b.72.2

c.161.5

d.80.7