1. Question Content Area

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

   Sales on account during year	$501,786
   Cost of merchandise sold during year	184,487
   Accounts receivable, beginning of year	42,168
   Accounts receivable, end of year	54,539
   Merchandise inventory, beginning of year	33,176
   Merchandise inventory, end of year	41,120

   Round your intermediate calculations to the nearest dollar. When required, round your answer to the whole number.

   a.147 days

   b.74 days

   c.81 days

   d.66 days