Tinker's 2014 cost of goods sold was $920,000 and 2013 cost of goods sold was $940,000. The inventory at the end of 2014 was $205,000 and $225,000 at the end of 2013. Tinker’s average number of days to sell its inventory during 2014 is closest to: (Use 365 days a year. Do not round intermediate calculations.)
81.33 days
87.37 days
85.30 days
83.48 days