Item Beginning Ending

Inventory $ $10,096$ $ $11,526$

Accounts receivable $6,1306,998$

Accounts payable $8,3129,490$

Credit sales $ $92,217$

Cost of goods sold $63,392$

is the operating cycle

$88\mathrm{.}23$ days

$36\mathrm{.}98$ days

$36\mathrm{.}27$ days

$91\mathrm{.}76$ days

$84\mathrm{.}70$ days?