Based on the following data for the current 365-day year, what is the number of days' sales in receivables? Sales on account during year $5,840,000 Cost of goods sold during year 3,000,000 Accounts receivable, beginning of year 45,000 Accounts receivable, end of year 35,000 Inventory, beginning of year 90,000 Inventory, end of year 110,000 14.6 O 7.3 O 2.5 O 25 Nebraska Inc. issues 300 shares of common stock for $45,000. The stock has a stated value of $10 per share. The journal entry to record the stock issuance would include a credit to Common Stock for O $3,000 $30,000 0 $45,000 O $15,000