Given below are comparative balance sheets and an income statement for Eleva Corporation Eleva Corporation Balance Sheets-2015 Eleva Corporation Income Statement Dec. 31 31.20031.200 Sales an For the year ended 2015 93,600 65,000 14.400 $304,200 S457.600 75.080 182.520 51,736 S 30.784 52,00057.200Interest expense and 18.200 Accounts receivable Inventory 75.400 72.800Gros profit on sales 2.600 Cost of goods sold nt (net) Operatin lu1 ses 312.000Operating income Accounts pavable income taxes 2,584 Dividends payable Long-term note 15.600 28,600 7.800 Net income 28,600 avable Capital stock, $5 pr 145,600 2.400 04.200 145,600 Retained earnin 80 12.00 All sales were made on account. Cash dividends declared during the year totaled $22,984 Refer to the information above. Eleva Corporation's days to sell the average inventory for 2015 is 91.5 days. o 67.3 days. O 94.0 days. O 125.4 days