Nobell Inc Calculate Days' Sales in Inventory for 2015

Nobell Inc. provides the following data: $$\begin{array} { | l | r | r | } \hline & \underline { 2015 } & \underline { 2014 } \\\hline \text { Cash } & \$ 21,000 & \$ 18,000 \\\hline \text { Accounts Receivable, Net } & 31,000 & 35,000 \\\hline \text { Merchandise Inventory } & 53,000 & 25,000 \\\hline \text { Property, Plant, and Equipment, Net } & \underline { 120,000 } & \underline { 90,000 } \\\hline \text { Total assets } & \underline { \$ 225,000 } & \underline { \$ 168,000 } \\\hline\end{array}$$ $$\begin{array} { | l | r | } \hline \text { Net credit sales } & \$ 240,000 \\\hline \text { Cost of Goods Sold } & \underline { ( 110,000 } \\\hline \text { Gross profit } & \$ 130,000 \\\hline\end{array}$$ Calculate days' sales in inventory for 2015.

A) 252.2
B) 176.3
C) 0.008
D) 129.4