Based on the following data for the current year, what is the number of days' sales in receivables (rounded to one decimal place)? Assume 365 days a year. Sales on account during year $470,329 Cost of goods sold during year 205,172 Accounts receivable, beginning of year 45,374 Accounts receivable, end of year 46,201 Inventory, beginning of year 88,985 Inventory, end of year 111,346 Oa. 77.7 Ob. 159.2 Oc. 35.5 Od. 86.4