Barnett Company Had the Following Records $\begin{array}{lll}&2017&2016\\\text { Ending inventory } & \$ 32,650 & \$ 30,490 \\\text { Cost of goods sold } & 306,300 & 313,600\end{array}$

Multiple Choice

Barnett Company had the following records: $\begin{array}{lll}&2017&2016\\\text { Ending inventory } & \$ 32,650 & \$ 30,490 \\\text { Cost of goods sold } & 306,300 & 313,600\end{array}$ What is Barnett's average days in inventory for 2017? (rounded)

A) 37.6 days
B) 38.8 days
C) 36.9 days
D) 36.5 days