Based on the following data for the current year, what is the days' sales in receivables? Assume 365 days a year. Line Item Description Amount Sales on account during year $436,969 Cost of goods sold during year 179,338 Accounts receivable, beginning of year 45,283 Accounts receivable, end of year 48,435 Inventory, beginning of year 86,041 Inventory, end of year 118,849 Round your answer up to the nearest whole day. a.150 b.86 c.39 d.99