7. Use the following information to answer this question: Windswept, Incorporated 2021 Income Statement ($ in millions) Net sales $ 9,150 Cost of goods sold 7,590 Depreciation 435 Earnings before $ interest and taxes 1,125 Interest paid 98 Taxable income Taxes Net income $ 1,027 359 $ 668 Windswept, Incorporated 2020 and 2021 Balance Sheets ($ in millions) 2020 2021 2020 2021 Cash $ 190 $ 220 Accounts $ $ payable 1,230 1,385 Accounts received 920 820 Long-term debt 1,080 1,290 Inventory 1,700 1,625 Common stock 3,300 2,980 Total $ $ Retained 570 820 2,810 2,665 earnings Net fixed assets 3,370 3,810 Total assets $ $ Total $ $ 6,180 6,475 liabilities & 6,180 6,475 equity What is the days' sales in receivables for 2021? Write down your calculation. (10%)