Financial statements for Maraby Corporation appear below:Maraby CorporationBalance SheetDecember 31, Year 2 and Year 1(dollars in thousands) Year 2Year 1Current assets:        Cash and marketable securities$220 $190   Accounts receivable, net 190  160   Inventory 140  150   Prepaid expenses 70  80 Total current assets 620  580 Noncurrent assets:        Plant & equipment, net 1,180  1,150 Total assets$ 1,800 $ 1,730        Current liabilities:        Accounts payable$100 $120   Accrued liabilities 100  70   Notes payable, short term 160  160 Total current liabilities 360  350 Noncurrent liabilities:        Bonds payable 450  500 Total liabilities 810  850 Stockholders' equity:       

Common stock, $5 par 160  160   Additional paid-in capital 200  200   Retained earnings 630  520 Total stockholders' equity 990  880 Total liabilities & stockholders' equity$ 1,800 $ 1,730 Maraby CorporationIncome StatementFor the Year Ended December 31, Year 2(dollars in thousands)Sales (all on account)$1,960 Cost of goods sold 1,370 Gross margin 590 Selling and administrative expense 230 Net operating income 360 Interest expense 50 Net income before taxes 310 Income taxes (30%) 93 Net income$  217 Maraby Corporation's average sale period for Year 2 was closest to: (Round your intermediate calculations to 1 decimal place.)

A. 27.0 days
B. 46.6 days
C. 32.6 days
D. 38.8 days


Answer: D

Business

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