Burdick Corporation Has Provided the Following Financial Data from Its

Multiple Choice

Burdick Corporation has provided the following financial data from its balance sheet:
$\begin{array}{lrr}&\text { Year 2 } & \text { Year 1 } \\\text { Accounts receivable, net}&\$ 266,000 & \$ 250,000 \\\text { Inventory }&\$ 162,000 & \$ 190,000 \\\text {Total assets }&\$ 1,415,000 & \$ 1,390,000 \\\text {Total stockholders' equity }&\$ 991,000 & \$ 970,000\end{array}$ Sales (all on account) in Year 2 amounted to $1,410,000 and the cost of goods sold was $860,000.
-The company's operating cycle for Year 2 is closest to:

A) 10.4 days
B) 79.5 days
C) 141.3 days
D) 72.2 days