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 $466,800 Cost of goods sold during year 172,051 Accounts receivable, beginning of year 49,039 Accounts receivable, end of year 53,933 Inventory, beginning of year 88,630 Inventory, end of year 103,803 Round your answer up to the nearest whole day. Oa. 135 Ob. 40 Oc. 81 Od. 75