Refer to the Following Selected Financial Information from Graceworks, Corp

Multiple Choice

Refer to the following selected financial information from Graceworks, Corp. Compute the company's days' sales in inventory for Year 2. (Use 365 days a year.) $\begin{array}{|l|r|r|}\hline & \text { Year 2 } & {\text { Year 1 }} \\\hline \text { Merchandise inventory } & 271,000 & 253,500 \\\hline \text { Cost of goods sold } & 486,400 & 433,100\\\hline\end{array}$

A) 113.3.
B) 228.4.
C) 203.4.
D) 179.5.
E) 215.1.