Based on the following data for the current year, what is the number of days' sales in receivables? Assume 365-Day year. Sales on account during year $461,485 Cost of goods sold during year 184,581 Accounts receivable, beginning of year 44,587 Accounts receivable, end of year 50,703 Inventory, beginning of year 83,408 Inventory, end of year 101,130 Round your answer up to the nearest whole day.

a

.38 b.80 c.73 d.146