Use the Information Below to Answer the Following Questions:
the

Use the information below to answer the following questions:
The financial records of Del Ltd reveal the following at 30 June 2012 :
$\begin{array}{lr} & \$ \\ \text { Net sales for year } & 120,000 \\ \text { Cost of goods sold for year } & 90,000 \\ \text { Inventory, 1 July 2011 } & 27,000 \\ \text { Accounts receivable, 1 July } 2011 & 18,300 \\ \text { Inventory 30 June } 2012 & 33,000 \\ \text { Accounts receivable, 30 June 2012 } & 21,700\end{array}$
-What was the number of days' inventory on hand?

A) 121.7 days
B) 90 days
C) 80 days
D) 133.8 days.