Based on the following data for the current year, what is the days' sales in receivables? Assume 365 days a year. Sales on account during year $512,490 Cost of goods sold during year 205,713 Accounts receivable, beginning of year 40,676 Accounts receivable, end of year 47,066 Inventory, beginning of year 86,675 Inventory, end of year 118,443 Round your answer up to the nearest whole day. a. 73 b. 84 c. 31 d. 147