Ottawa,Inc For the Year Ending December 31,2019 Calculate the Days' Sales in Inventory for 2019

Ottawa,Inc.provides the following data: $$\begin{array} { | l | r | r | } \hline & { 2019 } & { \underline { 1018 } } \\\hline \text { Cash } & \$ 29,000 & \$ 18,000 \\\hline \text { Accounts Receivable, Net } & 40,000 & 36,000 \\\hline \text { Merchandise Inventory } & 55,000 & 25,000 \\\hline \text { Property, Plant, and Equipment, Net } & \underline { 121,000 } & \underline { 90,000 } \\\hline \text { Total Assets } & \$ 245,000 & \$ 169,000 \\\hline\end{array}$$ For the year ending December 31,2019:
$$\begin{array} { | l | r | } \hline \text { Net Credit Sales } & \$ 240,000 \\\hline \text { Cost of Goods Sold } & ( 110,000 ) \\\hline \text { Gross Profit } & \$ 130,000 \\\hline\end{array}$$ Calculate the days' sales in inventory for 2019.(Use 365 days for any calculations.Round any intermediate calculations and your final answer to two decimal places.)

A) 82.95
B) 182.50
C) 60.83
D) 132.73