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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

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