Estimated 2005 Income Statement and Balance Sheet Data for Ideko Corporation

Year	2005		Year	2005
Income Statement ($ 000)			Balance Sheet ($ 000)
1Sales	75,000		Assets
2 Cost of Goods Sold			1 Cash and Equivalents	12,664
3 Raw Materials	(16,000)		2 Accounts Receivable	18,493
4 Direct Labor Costs	(18,000)		3 Inventories	6165
5 Gross Profit	1000		4Total Current Assets	37,322
6 Sales and Marketing	(11,250)		5 Property, Plant, and Equipment	49,500
7 Administrative	(13,500)		6 Goodwill
8EBITDA	16,250		7Total Assets	86,822
9 Depreciation	(5500)		Liabilities and Stockholder's Equity
10EBIT	10,750		8 Accounts Payable	4654
11 Interest Expense (net)	(75)		9 Debt	4500
12 Pretax Income	10,675		10Total Liabilities	9154
13 Income Tax	(3736)		11Stockholder's Equity	77,668
14Net Income	6939		12Total Liabilities and Equity	86,822

Ideko's Accounts Receivable Days is closest to:

A. 90 days

B. 75 days

C. 95 days

D. 84 days