HighTech Company HighTech Company Manufactures Computer Technology Devices $\text { SelectedIncome Statement Data - for the year ending December 31, 2005: }$

HighTech Company HighTech Company manufactures computer technology devices. Selected financial data for HighTech is presented below, use the information to answer the following questions:
$\begin{array}{lll}\text { Dec. } 31,2004&\text { As of Dec. } 31,2005&\text { Current Assets }\\\hline616,604 & \$ 1,267,038 & \text { Cash and short-term investments } \\665,828 & 490,816 & \text { Accounts Receivable (net) } \\487,505 & 338,599 & \text { Inventories } \\291,915&292,511&\text { Prepaid Expenses and other current asset: }\\\$2,061,852&\$2,388,964&\text { Total Current Assets }\\\\&&\text { Current Liabilities }\\\hline\$38,108 & \$ 25,190 & \text { Short-term borrowings } \\210,090 & 182,295 & \text { Current portion of long-term debt } \\334,247 & 296,307 & \text { Accounts payable } \\743,999 & 941,912 & \text { Accrued liabilities } \\239,793 & 203,049 & \text { Income taxes payable }\\1,566,237&1,648,753&\text { Total Curyent Liabilities }\end{array}$ $\text { SelectedIncome Statement Data - for the year ending December 31, 2005: }$
$\begin{array}{ll}\$ 4,885,340 & \text { Net Sales } \\2,542,353 & \text { Cost of GoodsSold } \\733,541 & \text { Operating Income } \\230.101 & \text { Net Income }\end{array}$ $\text { SelectedStatement of Cash Flow Data - for the year ending December 31, 2005: }$
$\$ 1,156,084$$\quad$$\quad$$\quad$ Cash Flows from Operations Days of other financing required by HighTech at the end of 2005 would be

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