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 $445,131 Cost of goods sold during year 172,480 Accounts receivable, beginning of year 42,976 Accounts receivable, end of year 46,602 Inventory, beginning of year 95,823 Inventory, end of year 101,648 Round your answer up to the nearest whole day. Oa. 37 Ob. 83 O c. 81 Od. 141