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The following is an extract from the income statement of a business:
                                                                 $000                              $000
Sales revenue                                                                                22,000
Opening inventories                                  5,000
Purchases                                               15,000
                                                            –––––––
                                                                 20,000
less: Closing inventories                            3,000                             17,000
                                                            –––––––                   –––––––
Gross profit                                                                                       5,000
                                                                                                        –––––––
To the nearest day, how many days’ sales are held in the closing inventories?
A   3,000/22,000 x 365 = 50 days
B   3,000/17,000 x 365 = 64 days
C   3,000/15,000 x 365 = 73 days
D   3,000/20,000 x 365 = 55 days

B