A firm has $$61,300$ in receivables and $$391,400$ in total assets. The firm has a total asset turnover rate of $1\mathrm{.}4$ and a profit margin of $6\mathrm{.}3$ percent. What is the days sales in receivables?$(2$ Points$)43\mathrm{.}40$ days$40\mathrm{.}83$ days$40\mathrm{.}23$ days $43\mathrm{.}67$ days