[单选题]
The following is an extract from the statement of profit or loss of a business for the year ended 30 September 2015: USD000 USD000 Revenue 54,000 Opening inventory 12,000 Purchases 36,000 Less: Closing inventory 8,000 40,000 ——— ——— Gross profit 14,000 ——— To the nearest day, how many days’ sales are held in the closing inventory?
A .54
B .61
C .73
D .81
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