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 $545,479 Cost of merchandise sold during year 182,800 Accounts receivable, beginning of year 42,626 Accounts receivable, end of year 54,838 Merchandise inventory, beginning of year 94,744 Merchandise inventory, end of year 114,771 Ca. 32.6 days Ob. 76.8 days Oc. 70.1 days Od. 122.4 days