Mobile Company Mobile Company Manufactures Computer Technology Devices $\underline{\text {Selected Income Statement Data - for the year ending December 31, 2010:}}$

Mobile Company Mobile Company manufactures computer technology devices. Selected financial data for Mobile is presented below, use the information to answer the following questions:
$\begin{array} { l l c }\underline{ \text { Current Assets }} & \text { As of Dec. 31, 2010 } & \text { Dec. 31, 2009 } \\ \text { Cash and short-term investments } & \$ 1,267,038 & \$ 616,604 \\ \text { Accounts Receivable (net) } & 490,816 & 665,828 \\ \text { Inventories } & 338,599 & 487,505 \\ \text { Prepaid Expenses and other current assets } & \underline{292.511 }&\underline{ \$ 21.915} \\ \text { Total Current Assets } & \$ 2,388,964 & \$ 2,061,852 \\\\ \underline{\text { Current Liabilities } }& & \$ 38,108 \\ \text { Short-term borrowings } & \$ 25,190 & 210,090 \\ \text { Current portion of long-term debt } & 182,295 & 334,247 \\ \text { Accounts payable } & 296,307 & 743,999 \\ \text { Accrued liabilities } & 941,912 & 239.793 \\ \text { Income taxes payable } & \underline{203,049} &\underline{239,793} \\\text { Total Current Liabilities }&1,648,753&1,566,237\end{array}$

$\underline{\text {Selected Income Statement Data - for the year ending December 31, 2010:}}$
$\begin{array}{llcc} \text { Net Sales} &\$4,885,340 \\ \text { Cost of Goods Sold } &2,542,353\\ \text { Operating Income} &733,541\\ \text {Net Income } &230,101\\\end{array}$


$\underline{\text {Selected Statement of Cash Flow Data - for the year ending December 31, 2010:}}$

$\begin{array}{llcc} \text { Cash Flows from Operations} &\$ 1,156,084 \\\end{array}$
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Refer to the information for Mobile Company. Days of other financing required by Mobile at the end of 2010 would be

A) 54.36 days
B) (54.36 days)
C) 102.94 days
D) (5.27 days)