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 $533,378 Cost of goods sold during year 166,848 Accounts receivable, beginning of year 48,020 Accounts receivable, end of year 52,511 Inventory, beginning of year 90,662 Inventory, end of year 112,415 a. 34.4 b. 114.2 c. 69.5 d. 76.9